WorldWideScience

Sample records for carbon taxes

  1. Carbon taxes and India

    Energy Technology Data Exchange (ETDEWEB)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H. [Pacific Northwest Lab., Richland, WA (United States); Shukla, P.R. [Indian Institute of Management, Ahmedabad (India)

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  2. Carbon taxes and India

    International Nuclear Information System (INIS)

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India's rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) open-quotes Grandfathered emissionsclose quotes: emissions allowances are allocated based on 1990 emissions. (2) open-quotes Equal per capita emissionsclose quotes: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions

  3. Carbon Dioxide, Energy Taxes and Household Income

    OpenAIRE

    Cathal O'Donoghue

    1997-01-01

    This paper examines the impact of a carbon tax on the income distribution in Ireland using the 1987 Household Budget Survey. Previous studies have focused on the direct impact of the carbon tax on expenditures on domestic fuels. This study however, drawing on previous work expands the analysis to cover the indirect impact of carbon taxes on other household purchases> A direct and indirect tax would have a less regressive effect on the income distribution than a simple direct tax on household ...

  4. The Design of a Carbon Tax

    OpenAIRE

    Gilbert Metcalf; David Weisbach

    2008-01-01

    We consider the design of a tax on greenhouse gas emissions for a developed country such as the United States. We consider three sets of issues: the optimal tax base, issues relating to the rate (including the use of the revenues and rate changes over time) and trade. We show that a well-designed carbon tax can capture about 80% of U.S. emissions by taxing fewer than 3,000 taxpayers and up to almost 90% with a modest additional cost. We recommend full or partial delegation of rate setting aut...

  5. Environmental economics: Optimal carbon tax doubled

    Science.gov (United States)

    Warren, Rachel

    2014-07-01

    Cost-benefit analysis and risk assessment approaches inform global climate change mitigation policy-making processes. Now, a development in the former shows that optimal carbon tax levels have previously been underestimated by a factor of two.

  6. The distributional implications of a carbon tax in Ireland

    Energy Technology Data Exchange (ETDEWEB)

    Callan, Tim; Lyons, Sean; Scott, Susan [Economic and Social Research Institute, Dublin (Ireland); Tol, Richard S.J. [Economic and Social Research Institute, Dublin (Ireland)]|[Institute for Environmental Studies, Vrije Universiteit, Amsterdam (Netherlands)]|[Department of Spatial Economics, Vrije Universiteit, Amsterdam (Netherlands)]|[Department of Engineering and Public Policy, Carnegie Mellon University, Pittsburgh, PA (United States); Verde, Stefano [Department of Economics, Trinity College, Dublin (Ireland)

    2009-02-15

    We study the effects of carbon tax and revenue recycling across the income distribution in the Republic of Ireland. In absolute terms, a carbon tax of EUR20/tCO{sub 2} would cost the poorest households less than EUR3/week and the richest households more than EUR4/week. A carbon tax is regressive, therefore. However, if the tax revenue is used to increase social benefits and tax credits, households across the income distribution can be made better off without exhausting the total carbon tax revenue. (author)

  7. The Initial Incidence of a Carbon Tax across Income Groups

    OpenAIRE

    Williams III, Roerton C.; Gordon, Hal; Burtraw, Dallas; Carbone, Jared C.; Richard D. Morgenstern

    2014-01-01

    Carbon taxes efficiently reduce greenhouse gas emissions but are criticized as regressive. This paper links dynamic overlapping-generation and microsimulation models of the United States to estimate the initial incidence. We find that while carbon taxes are regressive, the incidence depends much more on how carbon tax revenue is used. Recycling revenues to cut capital taxes is efficient but exacerbates regressivity. Lump-sum rebates are less efficient but much more progressive, benefiting the...

  8. Carbon taxes, the greenhouse effect, and developing countries

    OpenAIRE

    Anwar Shah; Bjorn Larsen

    2014-01-01

    The authors evaluate the case for carbon taxes in terms of national interests. They reach the following conclusions. (A) A global carbon tax involves issues of international resource transfers and would be difficult to administer and enforce. It is thus unlikely to be implemented in the near future. (b) National carbon taxes can raise significant revenues cost-effectively in developing countries and are not likely to be as regressive in their impact as commonly perceived. Such taxes can also ...

  9. Carbon Taxes. A Review of Experience and Policy Design Considerations

    Energy Technology Data Exchange (ETDEWEB)

    Sumner, Jenny [National Renewable Energy Lab. (NREL), Golden, CO (United States); Bird, Lori [National Renewable Energy Lab. (NREL), Golden, CO (United States); Smith, Hillary [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  10. Carbon Taxes: A Review of Experience and Policy Design Considerations

    Energy Technology Data Exchange (ETDEWEB)

    Sumner, J.; Bird, L.; Smith, H.

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  11. CGE Simulation for Levying Carbon Tax in China and International Experience of Levying Carbon Tax%CGE Simulation for Levying Carbon Tax in China and International Experience of Levying Carbon Tax

    Institute of Scientific and Technical Information of China (English)

    Zhang Mingxi

    2011-01-01

    Levying carbon tax is conducive to reducing carbon dioxide emissions and protecting the environment. The author firstly reviewed some relevant empirical studies on carbon tax both home and abroad, and then established the CGE model and simulated levying carbon tax in China. The study found that levying carbon tax would have little impact on China's economy: in a short-term, China's GDP might decrease by 0.51%, while in a long-term it might decrease by 0.08%; however, the carbon dioxide emissions would be substantially reduced. Meanwhile, levying carbon tax has some negative impact on the output of each industry in the very economic structure; of this, the mineral extractive industries would be influenced the most. Then the author summarized experience of levying carbon tax in foreign countries.

  12. Optimal decisions of countries with carbon tax and carbon tariff

    Directory of Open Access Journals (Sweden)

    Yumei Hou

    2015-05-01

    Full Text Available Purpose: Reducing carbon emission has been the core problem of controlling global warming and climate deterioration recently. This paper focuses on the optimal carbon taxation policy levied by countries and the impact on firms’ optimal production decisions. Design/methodology/approach: This paper uses a two-stage game theory model to analyze the impact of carbon tariff and tax. Numerical simulation is used to supplement the theoretical analysis. Findings: Results derived from the paper indicate that the demand in an unstable market is significantly affected by environmental damage level. Carbon tariff is a policy-oriented tax while the carbon tax is a market-oriented one. Comprehensive carbon taxation policy benefit developed countries and basic policy is more suitable for developing countries. Research limitations/implications: In this research, we do not consider random demand and asymmetric information, which may not well suited the reality. Originality/value: This work provides a different perspective in analyzing the impact of carbon tax and tariff. It is the first study to consider two consuming market and the strategic game between two countries. Different international status of countries considered in the paper is also a unique point.

  13. The Economic Implications of Introducing Carbon Taxes in South Africa

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing

    2014-01-01

    national welfare and employment by about 1.2 and 0.6 percent, respectively. However, if trading partners unilaterally impose a carbon consumption tax on South African exports, then welfare/employment losses exceed those from a domestic carbon tax. South Africa can lessen welfare/employment losses...... by introducing its own border carbon adjustments. The mode for recycling carbon tax revenues strongly influences distributional outcomes, with tradeoffs between growth and equity....

  14. Macroeconomic modelling of international carbon tax regimes

    International Nuclear Information System (INIS)

    An econometric model of fossil fuel demand has been estimated for eight OECD countries, relating coal, oil and gas demands to GDP and prices. In addition, for five of these countries, a model of endogenous technical progress has been estimated, representing the decline in energy intensity as a function of price and macroeconomic variables. This aims to include both price induced innovation in energy and structural change in the economy as long term determinants of energy consumption. A number of possible international carbon/energy tax agreements are simulated, showing the impacts on carbon dioxide emissions and comparing the two models. It is shown that the endogenous technical change model does include an important element that is missed in the more conventional approach. However in the long run the magnitude of taxes required to stabilise or reduce emissions would be large, and it is suggested that other non-price policies will become more important. (Author)

  15. Climate change : the case for a carbon tariff/tax

    Energy Technology Data Exchange (ETDEWEB)

    Courchene, T.J.; Allan, J.R. [Queen' s Univ., Kingston, ON (Canada). Inst. of Intergovernmental Relations

    2008-03-15

    Canada's ratification of the Kyoto Protocol will not adequately address the country's contribution to global climatic change. This paper proposed a 2-tier system consisting of internationally imposed carbon import tariffs combined with an equivalent domestic carbon tax. The approach was designed to engage global exporters and importers, while also involving governments and policy commitments related to emissions and cap-and-trade systems. Although a carbon tax on emissions is preferable to an opting-in approach, Canadian government has rejected carbon taxes due to the suspicion that Canadian companies will easily circumvent regulations. It is anticipated that many companies in carbon tax compliant countries will outsource production to non-compliant countries. The proposed approach required that carbon taxes will be applied to all domestically produced and consumed products, while tariffs will be levied against products from exporting firms. Outsourcing to take advantage of lax environmental policies in pollution havens will be subject to a carbon footprint tariff. The tariff will also serve to reduce the carbon content of exports. Proceeds of the tax can be used in a variety of ways to reduce greenhouse gas (GHG) emissions. It was concluded that Canada will need to supplement domestic carbon taxes with a proposed carbon import tariff. 1 fig.

  16. General equilibrium effects of increasing carbon taxes in Sweden

    Energy Technology Data Exchange (ETDEWEB)

    Harrison, G.W. [South Carolina Univ., Columbia, SC (United States). Dept. of Economics, College of Business Administration; Kristroem, B. [Swedish Univ. of Agricultural Sciences, Umeaa (Sweden). Dept. of Forest Economics

    1997-09-01

    Sweden was one of the first countries to introduce carbon taxes, and is currently evaluating further carbon taxes. The authors were asked to advise a government commission charged with undertaking the official Swedish evaluation. We did so by constructing and simulating a computable general equilibrium model of Sweden. In this report, the carbon tax debate in Sweden is first reviewed, then our model is described and the main results presented. The conclusion from the cost-benefit analysis is clear, the benefits of increasing the carbon tax in Sweden are a tiny fraction of the costs that consumers must pay in the form of higher prices and reduced incomes. Although we do not put much credence in the gross benefit numbers, they do serve to highlight the basis of our conclusion that carbon tax increases are not currently justifiable in Sweden. 35 refs., 13 tabs.

  17. General equilibrium effects of increasing carbon taxes in Sweden

    International Nuclear Information System (INIS)

    Sweden was one of the first countries to introduce carbon taxes, and is currently evaluating further carbon taxes. The authors were asked to advise a government commission charged with undertaking the official Swedish evaluation. We did so by constructing and simulating a computable general equilibrium model of Sweden. In this report, the carbon tax debate in Sweden is first reviewed, then our model is described and the main results presented. The conclusion from the cost-benefit analysis is clear, the benefits of increasing the carbon tax in Sweden are a tiny fraction of the costs that consumers must pay in the form of higher prices and reduced incomes. Although we do not put much credence in the gross benefit numbers, they do serve to highlight the basis of our conclusion that carbon tax increases are not currently justifiable in Sweden. 35 refs., 13 tabs

  18. Designing A Carbon Tax to Reduce U.S. Greenhouse Gas Emissions

    OpenAIRE

    Gilbert E. Metcalf

    2008-01-01

    This article describes a revenue and distributionally neutral approach to reducing U.S. greenhouse gas emissions that uses a carbon tax. The revenue from the carbon tax is used to finance an environmental earned income tax credit designed to be distributionally neutral. The credit is linked to earned income and helps offset the regressivity of the carbon tax. The carbon tax reform proposal is also revenue neutral and avoids conflating carbon policy with debates over the appropriate size of th...

  19. Carbon tax needs thresholds to reach its full potential

    Science.gov (United States)

    Pezzey, John C. V.; Jotzo, Frank

    2013-12-01

    The political opportunities for implementing a carbon tax high enough to induce large emission cuts will be better if at first the tax is charged on the difference between emissions and fixed thresholds, rather than on all emissions as is now practised.

  20. Energy Tax versus Carbon Tax. A quantitative macro economical analysis with the HERMES/MIDAS models

    International Nuclear Information System (INIS)

    The idea of imposing a tax has been recently put forward as a policy-instrument to induce substitutions aiming at reducing CO[sub 2] overall emissions. One can distinguish two options: recycle tax revenues for energy system restructuring (supply or demand restructuring); or use the corresponding revenues in order to reduce the negative impacts caused on the economic activity by the introduction of the tax. Several papers dealing with only the macroeconomic aspects of the environmental problems have been written. These papers neglect more or less the energy sphere and consider that the energy feedback effects are very small. Macroeconomic impacts of the carbon tax have been examined for the United Kingdom and for the four big European countries elsewhere. In this paper a synthesis of both the energy and the macroeconomic approaches is realized. The approach adopted is global and tries to evaluate the impacts on both the economic and energy system. The main question examined is the effectiveness and impacts of fiscal policy on CO[sub 2] emission and the effects of the adoption of an accommodating policy. Thus, not only the effects of imposing an energy or carbon tax are examined, but also the effects of introducing accommodating measures are studied. The analysis is effected by using the HERMES-MIDAS linked system of models and is limited in analyzing the effects of carbon and energy taxes and the reduction of direct taxes and is effected for four countries namely France, Federal Republic of Germany, Italy and the United Kingdom. In section 2 policy scenarios are described while in sections three and four the results of the policy simulations are presented. In section five we compare the differences of two taxes (energy tax and carbon tax) and in section six the reduction of direct taxation as an accommodating measure is examined. 27 tabs., 10 refs

  1. The Initial Incidence of a Carbon Tax across US States

    OpenAIRE

    Roberton C. Williams III; Gordon, Hal; Burtraw, Dallas; Carbone, Jared C.; Richard D. Morgenstern

    2014-01-01

    Carbon taxes introduce potentially uneven cost burdens across the population. The distribution of these costs is especially important in affecting political outcomes. This paper links dynamic overlapping-generations and microsimulation models of the United States to estimate the initial incidence of a carbon tax across states. Geographic differences in incidence are driven primarily by differences in sources of income. Differing patterns of energy use also matter but are relatively less impor...

  2. The impact of a carbon tax on Greek electricity production

    International Nuclear Information System (INIS)

    The impact of proposed carbon taxes on the electric power industry, using the Greek power system as a case study, is investigated in this paper. It uses the WASP model for electric generation capacity expansion to explore the optimal expansion path under alternative carbon tax scenarios and to estimate their impact on CO2 and other types of emissions and on electricity production costs. The findings suggest that low carbon taxes would lead to a considerable reduction of the use of conventional lignite fired power plants counterbalanced predominantly by natural gas fired plants. High carbon taxes (100-200 US dollars per ton of carbon) would lead to a drastic reduction of the use of conventional lignite fired power plants which would be mainly replaced by coal or lignite fired technologies with CO2 removal capabilities, which are not available today but might become available within the time horizon of the present study. Hydropower and renewable sources would be the second least-cost alternatives to lignite under both low and high tax scenarios. The study provides evidence that carbon taxes also result in significant increases in the cost of producing electricity, implying adverse economic effects on electricity consumers and the Greek economy in general. (author). 35 refs, 1 fig., 7 tabs

  3. Research on the Influence of Carbon Tax on Carbon Emission and Economic Development in China

    Directory of Open Access Journals (Sweden)

    Aihua Luo

    2013-07-01

    Full Text Available Carbon tax is one of ways to cut the emissions of GHG, which has already been employed by the west. To study the effect of carbon tax on energy conservation and carbon reduction in China, a new model is constructed based on dynamic CGE model and the linkage of dynamic CGE model and energy technology model. Besides the improvement of technology of energy, if carbon taxation is employed, the goal to reduce its carbon intensity by 40% by 2020 compared with 2005 need to levy a tax of 60 yuan at least per tonne, the simulations of this tax to carbon reduction, economic and income of residents are analysed under different circumstances, the results shows that there is a great impact on income of residents and GDP with a higher tax burden level.

  4. Computable General Equilibrium Techniques for Carbon Tax Modeling

    Directory of Open Access Journals (Sweden)

    Al-Amin

    2009-01-01

    Full Text Available Problem statement: Lacking of proper environmental models environmental pollution is now a solemn problem in many developing countries particularly in Malaysia. Some empirical studies of worldwide reveal that imposition of a carbon tax significantly decreases carbon emissions and does not dramatically reduce economic growth. To our knowledge there has not been any research done to simulate the economic impact of emission control policies in Malaysia. Approach: Therefore this study developed an environmental computable general equilibrium model for Malaysia and investigated carbon tax policy responses in the economy applying exogenously different degrees of carbon tax into the model. Three simulations were carried out using a Malaysian social accounting matrix. Results: The carbon tax policy illustrated that a 1.21% reduction of carbon emission reduced the nominal GDP by 0.82% and exports by 2.08%; 2.34% reduction of carbon emission reduced the nominal GDP by 1.90% and exports by 3.97% and 3.40% reduction of carbon emission reduced the nominal GDP by 3.17% and exports by 5.71%. Conclusion/Recommendations: Imposition of successively higher carbon tax results in increased government revenue from baseline by 26.67, 53.07 and 79.28% respectively. However, fixed capital investment increased in scenario 1a by 0.43% and decreased in scenarios 1b and 1c by 0.26 and 1.79% respectively from the baseline. According to our policy findings policy makers should consider 1st (scenario 1a carbon tax policy. This policy results in achieving reasonably good environmental impacts without losing the investment, fixed capital investment, investment share of nominal GDP and government revenue.

  5. Institute a modest carbon tax to reduce carbon emissions, finance clean energy technology development, cut taxes, and reduce the deficit

    Energy Technology Data Exchange (ETDEWEB)

    Muro, Mark; Rothwell, Jonathan

    2012-11-15

    The nation should institute a modest carbon tax in order to help clean up the economy and stabilize the nation’s finances. Specifically, Congress and the president should implement a $20 per ton, steadily increasing carbon excise fee that would discourage carbon dioxide emissions while shifting taxation onto pollution, financing energy efficiency (EE) and clean technology development, and providing opportunities to cut taxes or reduce the deficit. The net effect of these policies would be to curb harmful carbon emissions, improve the nation’s balance sheet, and stimulate job-creation and economic renewal.

  6. Reacting to Greenhouse Gas Emissions: A Carbon Tax to Meet Emission Targets.

    OpenAIRE

    Gilbert Metcalf

    2009-01-01

    In previous papers I have described a revenue and distributionally neutral approach to reducing U.S. greenhouse gas emissions that uses a carbon tax. The revenue from the carbon tax is used to finance an environmental earned income tax credit designed to be distributionally neutral. The carbon tax reform proposal is also revenue neutral and avoids conflating carbon policy with debates over the appropriate size of the federal budget. This paper describes a variant to address concerns of enviro...

  7. The distributional impact of a carbon tax in Ireland

    OpenAIRE

    Verde, Stefano; TOL, Richard S.J.

    2009-01-01

    Policy paper We study the effects of carbon taxation and revenue recycling across the income distribution in Ireland. Price changes of fuels and all other final goods and services are taken into account. If applied only to the emissions not covered by the EU Emissions Trading Scheme, a carbon tax of ???20/tCO2 would cost the poorest households around ???3.5/week and the richest ones ???5/week. The tax is regressive, therefore. However, if the revenue is used to increase social benefits and...

  8. Energy taxes and industrial competitiveness: the case of Italian carbon tax

    International Nuclear Information System (INIS)

    An international debate on which economic instrument should be used to reduce pollutant emissions has begun since the nineties when the awareness of climatic risks aroused and first attempts to introduce a European carbon tax were made. Although this project failed, several national programmes of carbon/energy taxes have been developed with a common concern for industrial competitiveness of energy and/or carbon-intensive firms. Therefore, double dividend schemes have been applied to reduce existing distorsive taxes while introducing a higher burden on energy products. This paper reviews the most important European case studies and analyses the effects of the introduction of a carbon tax in Italy on energy expenditure and economic profitability of Italian manufacturing enterprises. This tax has been introduced in 1998 and should have progressively increased up to the final tax rates in 2005. However, this process halted in the year 2000 - as the world energy prices increased - and the ultimate rates have never been applied. Nonetheless, our analysis offers relevant insights both because energy excises are a major instrument in environmental policy and because industrial activities affected by energy taxes will also be affected by the tradable permits scheme recently adopted by the European Union. The study is performed with a micro simulation model to simulate changes, in energy excises and the associated reduction of social contributions to achieve the double dividends. Existing empirical analyses have usually been carried out at aggregate or sectoral level, but the effects on costs both of carbon tax and of compensative measures differ at the firm level, thus it is significant to study the impact on economic profitability on individual units of analysis. The data show that energy expenditure as a component of intermediate costs varies by economic activity as well as the energy mix used in the production process, thus suggesting possible competitiveness problems

  9. The impact of a unilateral carbon tax on carbon-intensive industries: evidence from Norway

    Energy Technology Data Exchange (ETDEWEB)

    Golombek, R.

    1996-02-01

    This publication identifies the impact of a unilateral Norwegian carbon tax on the profitability and the exit probability in 12 carbon intensive manufacturing sectors. The study uses Norwegian panel data for manufacturing firms and focuses both on a tax on burning of fossil fuels and a tax on all emissions of carbon. It is demonstrated that for most carbon intensive sectors the impact on both profits and the exit probability of a tax on burning of fossil fuel is negligible or moderate. That is, the increase in the average sectorial exit probability is always less that one percentage point when the tax is 75 USD per tonne carbon dioxide. On the other hand, for sectors where carbon emissions are due to both burning of fossil fuels and the production process, the impact of a general tax on carbon dioxide (at 75 USD) is significant. In particular, in the manufacture of ferro alloys the average exit probability may increase by more than 15 percentage points. 15 refs., 11 figs., 8 tabs.

  10. Tax regulating carbon market in Brazil: barriers and perspectives

    International Nuclear Information System (INIS)

    The world is moving towards a low carbon economy to fight global warming caused by increases in anthropogenic emissions of greenhouse gases (GHGs). The carbon market beckons as a promising opportunity for Brazil through Clean Development Mechanism (CDM) projects, which result in Certified Emission Reductions (CERs). Although Brazil is responsible for about 8% of all CDM projects in the world, there is still no specific tax regulation for CERs, thus hindering the development of carbon market in Brazil. It is essential that Brazil have a consistent internal framework which guarantees to potential investors a minimum security on the legal and fiscal operations of CERs. There are government institutions, considering the current law and that, given the number of bills being processed in Congress, are not definitive. Such bills have different understandings for the legal classification of CERs and the related tax treatment. This article supports an urgent need for a regulatory tax system for CERs, proposing a tax exemption on transactions involving CERs in order to encourage the effective development of carbon markets in Brazil in the context of the currently international legal system in which Kyoto Protocol is based. (author)

  11. TRADABLE CARBON PERMITS IN EUROPE - FEASIBILITY AND COMPARISON WITH TAXES

    NARCIS (Netherlands)

    KOUTSTAAL, P; NENTJES, A

    1995-01-01

    In the European Union (EU) the discussions on climate policy have focused on the instrument of taxation. However, there has been considerable opposition from both Member States and industry against the combined carbon/energy tax proposals. In this article, an alternative market-oriented instrument f

  12. On the Views of Carbon Tax in Korea

    Directory of Open Access Journals (Sweden)

    Heon G. Kim

    2008-01-01

    Full Text Available To comply with the UNFCCC agreement, many countries are expected to make efforts to reduce the greenhouse gas emission level down to 1990 by the year of 2012. The agreement is intended to reduce the consumption of fossil fuel that causes the greenhouse effect. The global warming has been accelerated by the greenhouse effect resulted from the CO2 emission and has become a serious global issue requiring a fundamental solution. Many environmentalists regard the carbon tax imposition on fossil fuel consumption as an efficient measure to reduce the greenhouse gas, i.e., CO2. Environmentalists and scholars in Korea are generally showing positive attitudes toward this tax scheme.

  13. The impacts of carbon tax and complementary policies on Chinese economy

    International Nuclear Information System (INIS)

    Under the pressure of global warming, it is imperative for Chinese government to impose effective policy instruments to promote domestic energy saving and carbon emissions reduction. As one of the most important incentive-based policy instruments, carbon tax has sparked a lively controversy in China. This paper explores the impact of carbon tax on Chinese economy, as well as the cushion effects of the complementary policies, by constructing a dynamic recursive general equilibrium model. The model can describe the new equilibrium for each sequential independent period (e.g. one year) after carbon tax and the complementary policies are imposed, and thus describe the long-term impacts of the policies. The simulation results show that carbon tax is an effective policy tool because it can reduce carbon emissions with a little negative impact on economic growth; reducing indirect tax in the meantime of imposing carbon tax will help to reduce the negative impact of the tax on production and competitiveness; in addition, giving households subsidy in the meantime will help to stimulate household consumptions. Therefore, complementary policies used together with carbon tax will help to cushion the negative impacts of carbon tax on the economy. The dynamic CGE analysis shows the impact of carbon tax policy on the GDP is relatively small, but the reduction of carbon emission is relatively large. (author)

  14. The European carbon tax: an assessment of the European Commission's proposals

    International Nuclear Information System (INIS)

    After a lengthy internal debate within the European Commission, the Environment Commissioner announced the broad structure of the Commission's proposals for a European carbon tax towards the end of September. The proposed tax would be a combination of a tax on the carbon content of fossil fuels, and a tax on all non-renewable forms of energy. Thus, fossil fuels such as gas, coal and oil would bear a tax comprising two components, one related to their carbon content, the other related to their energy content. Non-renewable forms of energy other than fossil fuels (mainly nuclear power) would be subject to the energy-related part of the tax, but would not bear the carbon component. Overall, the two components would be combined in equal proportions, in the sense that half of the tax on a typical barrel of oil would be related to the carbon component and half to the energy component. (author)

  15. A new strategic plan for a carbon tax

    International Nuclear Information System (INIS)

    This paper proposes a new Green House Gas policy building upon general consensus in scientific, political and economic communities including: 1.Concern too little progress is being made toward an integrated global approach to controlling CO2 emissions. 2.Recommendation of a carbon tax. 3.Need for increased R and D for alternative energy sources. 4.Substantially increased research and development expenditures are relatively inexpensive. Here,these elements are woven into a coherent strategy that should be farmore politically acceptable by global governments than currentalternatives. Here are its elements: 1.A small carbon tax whose proceeds are tied exclusively to energy research and development in a dedicated trust fund. 2.Deployment of the fund to demonstrate benefits of the approach and its incentives for other countries to join. 3.The establishment of a commonality of interest among participating nations. 4.Clear incentives for additional nations to participate. The ultimate goal, energy services at lower cost than today with fossil fuels, is appropriately ambitious. The proposed approach is functional, timely and will produce benefits going well beyond simply stemming global warming. It would also tend to obviate the need for implementation policy: economic choice would lead to transition to such new technologies. - Highlights: • International Green House Gas negotiations have foundered on the need to allocate caps. • A small carbon tax is a more achievable policy than the global cooperation needed for caps. • A small carbon tax among cooperating nations can fund much more energy research and development. • Access to advanced technology creates a relatively low cost incentive to cooperate. • Lower cost energy services, if achieved, would improve human welfare

  16. The carbon tax: myth or reality? From the theory to the practical; La taxe carbone: mythe ou realite? De la theorie a la pratique

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-07-15

    The climatic change is an international problem. Meanwhile actions must begin at an european and national scale. The France is involved in the european policy of greenhouse effect gases reduction by emissions quotas. In this framework an external carbon tax, aiming to offset the differences between the european and non european enterprises, is studied. The government decided to implement an internal carbon tax called 'contribution climate-energy'. This tax and the context are detailed in this document: the ecological challenge, the economical stakes, the regulation, the conditions of implementing and the consequences of this internal tax. (A.L.B.)

  17. Taxe carbone globale, effet taille de marché et mobilité des firmes

    OpenAIRE

    Nelly Exbrayat; Carl Gaigné; Stéphane Riou

    2013-01-01

    [Paper in French] We analyze the impact and the determinants of a global carbon tax maximizing social welfare in an imperfectly integrated economy. Using a model of trade and location with two countries with different population size, we first show that agglomeration of firms in the larger country raises total CO2 emissions. Nevertheless, the introduction of a global carbon tax induces a partial relocation of firms from the larger to the smaller country. Thus, even though the carbon tax is id...

  18. Carbon tax, a socially regressive tax? True problems and false debates; Taxe carbone, une mesure socialement regressive? Vrais problemes et faux debats

    Energy Technology Data Exchange (ETDEWEB)

    Combet, E.; Ghersi, F.; Hourcade, J.Ch

    2009-01-15

    This paper aims at clearing up misunderstandings about the distributive impacts of carbon taxes, which proved to be a decisive obstacle to their further consideration in public debates. It highlights the gap between partial equilibrium analyses, which are close to the agents' perception of the costs of taxation and general equilibrium analyses, which better capture its ultimate consequences. It shows that the real impact on households' income inequality is not mechanically determined by the initial energy budgets and their flexibility but also depends upon the recycling modes of the tax revenues and their general equilibrium effects. The comparison of five tax-recycling schemes highlights the existence of trade-off between maximizing total consumption, maximizing the consumption of the low-income classes and reducing income inequality. (authors)

  19. Taxing Strategies for Carbon Emissions: A Bilevel Optimization Approach

    Directory of Open Access Journals (Sweden)

    Wei Wei

    2014-04-01

    Full Text Available This paper presents a quantitative and computational method to determine the optimal tax rate among generating units. To strike a balance between the reduction of carbon emission and the profit of energy sectors, the proposed bilevel optimization model can be regarded as a Stackelberg game between the government agency and the generation companies. The upper-level, which represents the government agency, aims to limit total carbon emissions within a certain level by setting optimal tax rates among generators according to their emission performances. The lower-level, which represents decision behaviors of the grid operator, tries to minimize the total production cost under the tax rates set by the government. The bilevel optimization model is finally reformulated into a mixed integer linear program (MILP which can be solved by off-the-shelf MILP solvers. Case studies on a 10-unit system as well as a provincial power grid in China demonstrate the validity of the proposed method and its capability in practical applications.

  20. Distributional effects of a carbon tax on car fuels in France

    International Nuclear Information System (INIS)

    This paper analyses the distributional effects of alternative scenarios of carbon taxes on car fuels using dis-aggregated French panel data from 2003 to 2006. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden. Carbon taxation is regressive before revenue recycling. However, taking into account the benefits from congestion reduction induced by the tax mitigates regressiveness. We show also that recycling additional revenues from the carbon tax either in equal amounts to each household or according to household size makes poorest households better off. (author)

  1. Distributional effects of a carbon tax on car fuels in France

    Energy Technology Data Exchange (ETDEWEB)

    Bureau, Benjamin [MINES Paris Tech, CERNA (France)

    2011-01-15

    This paper analyses the distributional effects of alternative scenarios of carbon taxes on car fuels using disaggregated French panel data from 2003 to 2006. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden. Carbon taxation is regressive before revenue recycling. However, taking into account the benefits from congestion reduction induced by the tax mitigates regressivity. We show also that recycling additional revenues from the carbon tax either in equal amounts to each household or according to household size makes poorest households better off. (author)

  2. Distributional effects of a carbon tax on car fuels in France

    Energy Technology Data Exchange (ETDEWEB)

    Bureau, B.

    2010-07-01

    This paper analyses the distributional effects of alternative scenarios of carbon taxes on car fuels using dis-aggregated French panel data from 2003 to 2006. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden. Carbon taxation is regressive before revenue recycling. However, taking into account the benefits from congestion reduction induced by the tax mitigates regressiveness. We show also that recycling additional revenues from the carbon tax either in equal amounts to each household or according to household size makes poorest households better off. (author)

  3. Increasing carbon and material productivity through environmental tax reform

    International Nuclear Information System (INIS)

    Environmental tax reform (ETR), a shift in taxation towards environmental taxes, has been implemented on a small scale in a number of European countries. This paper first gives a short review of the literature about ETR. An Appendix briefly describes the model used for a modelling exercise to explore, through scenarios with low and high international energy prices, the implications of a large-scale ETR in the European Union, sufficient to reach the EU's emission reduction targets for 2020. The paper then reports the results of the exercise. The ETR results in increased carbon and materials, but reduced labour, productivity, with the emission reductions distributed across all sectors as a reduction in the demand for all fossil fuels. There are also small GDP increases for most, but not all, EU countries for all the scenarios, and for the EU as a whole. Both the environmental and macroeconomic outcomes are better with low than with high energy prices, because the former both increases the scale of the ETR required to reach the targets, and reduces the outflow of foreign exchange to pay for energy imports. ETR emerges from the exercise as an attractive and cost-effective policy for environmental improvement. - Highlights: ► European experience with environmental tax reform (ETR) is reviewed. ► Scenarios which meet EU carbon emission targets are modelled. ► The ETR results in increased carbon and materials, but reduced labour, productivity. ► There are small GDP increases for most, but not all, EU countries. ► ETR emerges as an attractive and cost-effective environmental policy.

  4. Output-based rebating of carbon taxes in the neighbor’s backyard

    OpenAIRE

    Böhringer, Christoph; Bye, Brita; Fæhn, Taran; Rosendahl , Knut Einar

    2014-01-01

    We investigate how carbon taxes combined with output-based rebating (OBR) in an open economy perform in interaction with the carbon policies of a large neighboring trading partner. Analytical results suggest that whether the purpose of the OBR policy is to compensate firms for carbon tax burdens or to maximize welfare (accounting for global emission reductions), the second-best OBR rate should be positive in most cases. Further, it should fall with the introduction of carbon taxation in the n...

  5. Output-based rebating of carbon taxes in the neighbor's backyard. Competitiveness, leakage and welfare

    OpenAIRE

    Christoph Böhringer; Brita Bye; Taran Fæhn; Knut Einar Rosendahl

    2014-01-01

    We investigate how carbon taxes combined with output-based rebating (OBR) in an open economy perform in interaction with the carbon policies of a large neighboring trading partner. Analytical results suggest that whether the purpose of the OBR policy is to compensate firms for carbon tax burdens or to maximize welfare (accounting for global emission reductions), the second-best OBR rate should be positive in most cases. Further, it should fall with the introduction of carbon taxation in the n...

  6. The effects of carbon tax on the Oregon economy and state greenhouse gas emissions

    Science.gov (United States)

    Rice, A. L.; Butenhoff, C. L.; Renfro, J.; Liu, J.

    2014-12-01

    Of the numerous mechanisms to mitigate greenhouse gas emissions on statewide, regional or national scales in the United States, a tax on carbon is perhaps one of the simplest. By taxing emissions directly, the costs of carbon emissions are incorporated into decision-making processes of market actors including consumers, energy suppliers and policy makers. A carbon tax also internalizes the social costs of climate impacts. In structuring carbon tax revenues to reduce corporate and personal income taxes, the negative incentives created by distortionary income taxes can be reduced or offset entirely. In 2008, the first carbon tax in North America across economic sectors was implemented in British Columbia through such a revenue-neutral program. In this work, we investigate the economic and environmental effects of a carbon tax in the state of Oregon with the goal of informing the state legislature, stakeholders and the public. The study investigates 70 different economic sectors in the Oregon economy and six geographical regions of the state. The economic model is built upon the Carbon Tax Analysis Model (C-TAM) to provide price changes in fuel with data from: the Energy Information Agency National Energy Modeling System (EIA-NEMS) Pacific Region Module which provides Oregon-specific energy forecasts; and fuel price increases imposed at different carbon fees based on fuel-specific carbon content and current and projected regional-specific electricity fuel mixes. CTAM output is incorporated into the Regional Economic Model (REMI) which is used to dynamically forecast economic impacts by region and industry sector including: economic output, employment, wages, fiscal effects and equity. Based on changes in economic output and fuel demand, we further project changes in greenhouse gas emissions resulting from economic activity and calculate revenue generated through a carbon fee. Here, we present results of this modeling effort under different scenarios of carbon fee and

  7. Sustainable Trade Credit and Replenishment Policies under the Cap-And-Trade and Carbon Tax Regulations

    Directory of Open Access Journals (Sweden)

    Juanjuan Qin

    2015-12-01

    Full Text Available The paper considers the sustainable trade credit and inventory policies with demand related to credit period and the environmental sensitivity of consumers under the carbon cap-and-trade and carbon tax regulations. First, the decision models are constructed under three cases: without regulation, carbon cap-and-trade regulation, and carbon tax regulation. The optimal solutions of the retailer in the three cases are then discussed under the exogenous and endogenous credit periods. Finally, numerical analysis is conducted to obtain conclusions. The retailer shortens the trade credit period as the environmental sensitivity of the consumer is enhanced. The cap has no effects on the credit period decisions under the carbon cap-and-trade regulation. Carbon trade price and carbon tax have negative effects on the credit period. The retailer under carbon cap-and-trade regulation is more motivated to obey regulations than that under carbon tax regulation when carbon trade price equals carbon tax. Carbon regulations have better effects on carbon emission reduction than with exogenous credit term when the retailer has the power to decide with regards credit policies.

  8. Untapped Fossil Fuel and the Green Paradox: A classroom calibration of the optimal carbon tax

    OpenAIRE

    Rick van der Ploeg

    2013-01-01

    A classroom model of global warming, fossil fuel depletion and the optimal carbon tax is formulated and calibrated. It features iso-elastic fossil fuel demand, stock-dependent fossil fuel extraction costs, an exogenous interest rate and no decay of the atmospheric stock of carbon. The optimal carbon tax reduces emissions from burning fossil fuel, both in the short and medium run. Furthermore, it brings forward the date that renewables take over from fossil fuel and encourages the market to ke...

  9. Policy Commentary/Commentaire BC's Carbon Tax Shift Is Working Well after Four Years (Attention Ottawa)

    OpenAIRE

    Stewart Elgie; Jessica McClay

    2013-01-01

    British Columbia's introduction in 2008 of a revenue-neutral carbon tax shift was controversial. This analysis compares changes in fuel consumption, greenhouse gas emissions, and gross domestic product (GDP) between British Columbia and the rest of Canada. It finds that in the four years since the tax was introduced, British Columbia's per capita consumption of fuels subject to the tax has declined by 19 percent compared to the rest of Canada. At the same time, its economy has kept pace with ...

  10. Implications of Carbon and Energy Taxes as Instrument for Environmental Emission Reduction in China's Power Sector

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ With the Integrated Resources Planning Assessment (IRPA) model, implications of carbon tax and energy tax on technological selection, power price and environmental pollution in power industry of China were studied. This model is a least-cost generation planning model, with which the technological composition, electricity price and pollutant emission can be calculated by comparing the cost changes for different power generation options due to carbon and energy taxes. The primary simulation result shows that the levy of US$ 25/tC carbon tax or US$ 0.5/Mbtu energy tax can improve the power generation structure and greatly reduce CO2, SO2 and NOx emissions in power industry. Several advanced power generation technologies such as IGCC and NGCC are of competitive cost, and should be given priority in future planning of power industry.

  11. Carbon tax scenarios and their effects on the Irish energy sector

    International Nuclear Information System (INIS)

    In this paper we use annual time series data from 1960 to 2008 to estimate the long run price and income elasticities underlying energy demand in Ireland. The Irish economy is divided into five sectors: residential, industrial, commercial, agricultural and transport, and separate energy demand equations are estimated for all sectors. Energy demand is broken down by fuel type, and price and income elasticities are estimated for the primary fuels in the Irish fuel mix. Using the estimated price and income elasticities we forecast Irish sectoral energy demand out to 2025. The share of electricity in the Irish fuel mix is predicted to grow over time, as the share of carbon intensive fuels such as coal, oil and peat, falls. The share of electricity in total energy demand grows most in the industrial and commercial sectors, while oil remains an important fuel in the residential and transport sectors. Having estimated the baseline forecasts, two different carbon tax scenarios are imposed and the impact of these scenarios on energy demand, carbon dioxide emissions, and government revenue is assessed. If it is assumed that the level of the carbon tax will track the futures price of carbon under the EU-ETS, the carbon tax will rise from €21.50 per tonne CO2 in 2012 (the first year forecasted) to €41 in 2025. Results show that under this scenario total emissions would be reduced by approximately 861,000 tonnes of CO2 in 2025 relative to a zero carbon tax scenario, and that such a tax would generate €1.1 billion in revenue in the same year. We also examine a high tax scenario under which emissions reductions and revenue generated will be greater. Finally, in order to assess the macroeconomic effects of a carbon tax, the carbon tax scenarios were run in HERMES, the ESRI's medium-term macroeconomic model. The results from HERMES show that, a carbon tax of €41 per tonne CO2 would lead to a 0.21% contraction in GDP, and a 0.08% reduction in employment. A higher carbon tax

  12. The potential role of a carbon tax in U.S. fiscal reform

    Energy Technology Data Exchange (ETDEWEB)

    McKibbin, Warwick [Australian National Univ. (Australia); The Brookings Institution, Washington, DC (United States); Morris, Adele [The Brookings Institution, Washington, DC (United States); Wilcoxen, Peter [Syracuse University, NY (United States); The Brookings Institution, Washington, DC (United States); Cai, Yiyong [Commonwealth Scientific and Industrial Research Organization, Australian National Univ. (Australia)

    2012-07-24

    This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation each year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax reform that

  13. An analysis on the short-term sectoral competitiveness impact of carbon tax in China

    Energy Technology Data Exchange (ETDEWEB)

    Wang Xin, E-mail: xin.wang@iddri.org [Institute for Sustainable Development and International Relations (IDDRI), Sciences Po Paris, 27 rue Saint-Guillaume, 75337 Paris Cedex 07 (France); Laboratoire Economie Quantitative Integration Politiques Publiques Econometrie (EQUIPPE), University of Lille 1, Universite des Sciences et Technologies de Lille, Cite Scientifique, Faculte d' Economie et de Sciences Sociales, Batiment SH2 - 59655 Villeneuve d' Ascq Cedex (France); Li Ji Feng, E-mail: lijf@mx.cei.gov.cn [Department of Economic Forecasting, State Information Center of China (China); Zhang Yaxiong, E-mail: zhangyx@mx.cei.gov.cn [Department of Economic Forecasting, State Information Center of China (China)

    2011-07-15

    Market-based instruments, particularly carbon tax, have recently drawn the attention of Chinese government by their cost-effective contribution to the achievement of China's climate targets. Most of the recent policy proposals have focused on its long-term impact. However, particularly for policy makers, both long term and short term effects of carbon tax would be necessary when determining tax rates. We provided a detailed analysis of short-term impacts of carbon tax on sectoral competitiveness in this paper. We divided China's economy into 36 sectors, based on its 2007 input-output table, in order to examine the ratio of carbon tax added costs to sector GDP. We were thus able to determine the impact level of a carbon tax on each sector. We then divided the sectoral trade impact into domestic competitiveness with regards to foreign imported products and international competitiveness external to the Chinese domestic market. We found that a high tax level (100 yuan/t CO{sub 2}) may necessitate compensatory measures to certain highly affected industries, and that a low tax rate (10 yuan/t CO{sub 2}) would generate few competitiveness problems for all industries and may therefore be considered as an appropriate starting point. - Highlights: > We study short-term sectoral competitiveness impact of carbon tax in China. > For each sector, we study its carbon cost, GDP share and trade intensity. > A high rate (100 yuan/t CO{sub 2}) may require compensatory measures to certain industries. > A low rate (10 yuan/t CO{sub 2}) would generate few competitiveness problems.

  14. Conflict and Coordination Problem of Carbon Tax' Diversity Targets in China-Based on the Tax Optimization Theory%Conflict and Coordination Problem of Carbon Tax' Diversity Targets in China-Based on the Tax Optimization Theory

    Institute of Scientific and Technical Information of China (English)

    Xue Gang

    2011-01-01

    Among all the emission reduction measures, carbon tax is recognized as the most effective way to protect our climate. That is why the Chinese government has recently taken it as a tax reform direction, In the current economic analysis, the design of carbon tax is mostly based on the target to maximize the efficiency However, based on the theory of tax system optimization, we should also consider other policy objectives, such as equity, revenue and cost, and then balance different objectives to achieve the suboptimum reform of carbon tax system in China.

  15. Revenue-Neutral Tax-Subsidy Policy for Carbon Emission Reduction

    OpenAIRE

    Gregmar I. Galinato; Yoder, Jonathan K.

    2009-01-01

    One of the benefits of biofuel use is a reduction in greenhouse gas emissions relative to fossil fuels, but no policy directly targets carbon emissions across the full spectrum of renewable and nonrenewable fuels. In light of the political unpopularity of carbon taxes in the United States, we develop a model for a revenue neutral price instrument that maximizes social welfare subject to an exogenously determined net tax revenue target. This approach may be more palatable because it has the po...

  16. On the Distributional Effect of Carbon Tax in Developing Countries: The Case of Indonesia

    Energy Technology Data Exchange (ETDEWEB)

    Yusuf, Arief Anshory (Padjadjaran Univ., Bandung (Indonesia)); Resosudarmo, Budy P. (Australian National Univ., Canberra (Australia))

    2008-07-01

    Using a Computable General Equilibrium model with disaggregated households, this study suggests that in contrast to most studies from industrialised countries, carbon tax in Indonesia is not necessarily regressive. Its structural change and resource reallocation effect, following the carbon tax, is in favor of factors endowed more proportionately by rural, and lower income households. The expenditure of lower income households are also less sensitive to the prices of energy-related commodities. Encouraging developing countries to reduce carbon emission, may not only increase the efficiency of carbon abatement globally, but also have desirable distributional implication in the developing countries themselves

  17. Accounting for behavioral effects of increases in the carbon dioxide (CO2) tax in revenue estimation in Sweden

    International Nuclear Information System (INIS)

    In this paper we describe how behavioral responses of carbon dioxide (CO2) tax increases are accounted for in tax revenue estimation in Sweden. The rationale for developing a method for this is a mix between that a CO2 tax is a primary climate policy tool aiming to reduce CO2 emissions and that the CO2 tax generates sizable tax revenues. - Highlights: → We develop a method on the long run tax revenue effects of increasing the CO2 tax in Sweden. → We use long run price elasticities as the basis for calculating the long run effects. → The CO2 tax is the primary instrument to reduce CO2 emissions from sectors outside the EU ETS. → There is almost an exact correlation between fossil energy use and fossil CO2 emissions. → The method provide consistent estimates of emission reductions following from CO2 tax increases.

  18. Reports from Ministry of Finance: China Nay Begin to Collect Carbon Tax in the Next Five Years

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    The investigation team of Research Institute for Fiscal Science, Ministry of Finance, just published a report on the "Study on the Issue of Beginning to Levy Carbon Tax in China." The report said that the beginning of the collection of carbon tax could be considered in the next five years.

  19. The Impact of a Carbon Tax on the Chilean Electricity Generation Sector

    Directory of Open Access Journals (Sweden)

    Carlos Benavides

    2015-04-01

    Full Text Available This paper aims to analyse the economy-wide implications of a carbon tax applied on the Chilean electricity generation sector. In order to analyse the macroeconomic impacts, both an energy sectorial model and a Dynamic Stochastic General Equilibrium model have been used. During the year 2014 a carbon tax of 5 US$/tCO2e was approved in Chile. This tax and its increases (10, 20, 30, 40 and 50 US$/tCO2e are evaluated in this article. The results show that the effectiveness of this policy depends on some variables which are not controlled by policy makers, for example, non-conventional renewable energy investment cost projections, natural gas prices, and the feasibility of exploiting hydroelectric resources. For a carbon tax of 20 US$/tCO2e, the average annual emission reduction would be between 1.1 and 9.1 million tCO2e. However, the price of the electricity would increase between 8.3 and 9.6 US$/MWh. This price shock would decrease the annual GDP growth rate by a maximum amount of 0.13%. This article compares this energy policy with others such as the introduction of non-conventional renewable energy sources and a sectorial cap. The results show that the same global greenhouse gas (GHG emission reduction can be obtained with these policies, but the impact on the electricity price and GDP are lower than that of the carbon tax.

  20. Is carbon / CO2 taxes implementation timely for electricity and heat generation in Romania ?

    International Nuclear Information System (INIS)

    Lately, carbon / CO2 taxes are very much discussed in Europe and in many countries of the world as economic and financial instruments for reducing the CO2 emissions. Some countries have already introduced such taxes while in other countries or international organisations they are under study, especially concerning the moment, the way of implementation and the amount of taxes. CO2 emissions in Romania, in absolute and specific values (per capita, per kWh equivalent) are lower than in other countries. This can be justified by the low level of electricity and heat output owing to the recent economic restructuring and by the energy sector characteristics: natural gas major contribution, hydroelectric power, cogeneration and nuclear power implementation. We can also mention, as a positive factor, the CO2 absorption potential of the Romanian forests. Carbon / CO2 taxes introduction has severe economic and social impact, such as: domestic coal extraction blockage, increase in the electricity and heat prices, decrease of Romanian export products competitiveness and reduction of population standard of living. Therefore, the authors are considering that carbon / CO2 taxes introduction is not timely by the year 2000 for the Romanian electricity and heat generation. (author). 3 figs. 2 tabs. 10 refs

  1. Carbon tax simulations using a household demand model

    International Nuclear Information System (INIS)

    The main objective of this paper is to analyse consumer response due to changes in energy or environmental policy. To achieve the objective we formulate and estimate an econometric model for non-durable consumer demand in Sweden that utilises micro- as well as macro-data. The microeconomic model is conditional on male and female labour supply. A 100 percent increase of the Swedish CO2 tax will, according to the simulations, result in an increased tax payment of SEK 630 or 0.7 percent of disposable income for the households with the lowest disposable incomes. The corresponding numbers for the richest households are SEK 990 and 0.3 percent 38 refs, 10 tabs

  2. TAX TREATMENT OF CARBON CREDIT OPERATIONS IN BRAZILIAN COMPANIES WITH CDM PROJECTS

    Directory of Open Access Journals (Sweden)

    Vanderlei dos Santos

    2012-06-01

    Full Text Available The aim in this study is to identify the tax treatment applied to carbon credit operations in Brazilian companies that are developing projects in the context of the Clean Development Mechanism (CDM. Therefore, an exploratory research with a qualitative approach was developed. Data were collected with the help of questionnaire, forwarded to all Brazilian companies with CDM projects that received approval from the Inter-Ministerial Commission on Global Climate Change (CIMGC without safeguards, according to the list of the Brazilian Ministry of Science and Technology. Out of 117 companies listed, only five answered the research instrument, which represents an accessibility sample. The results show that, as for the tax treatment applied in the companies under analysis, IRPJ and CSLL should be charged on carbon credit operations. Regarding PIS, COFINS, ISS, some companies considered that these taxes are due and others that they are not. There is a consensus, though, about the fact that ICMS and IOF should not be charged. In conclusion, no uniform understanding exists as of yet about due taxes in the research sample, as no specific fiscal legislation exists yet on carbon credits in Brazil.

  3. An Assessment of Japanese Carbon Tax Reform Using the E3MG Econometric Model

    Directory of Open Access Journals (Sweden)

    Soocheol Lee

    2012-01-01

    Full Text Available This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan’s emissions in line with its Copenhagen pledge of −25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed.

  4. An assessment of Japanese carbon tax reform using the E3MG econometric model.

    Science.gov (United States)

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

    This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in line with its Copenhagen pledge of -25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed.

  5. The Probability of Tax Charges for Industrial Emission of Carbon Dioxide

    International Nuclear Information System (INIS)

    Generally, although all industrial by product can be toxic and non-toxic pollutant that have potential hazard for human being and environmental. One of these pollutants is carbon dioxide that has potential contribution for greenhouse effect. Although carbon dioxide can be absorbed by plants at the forest but quantity of this emission more higher than quantity of forest area. For this reason rehabilitation of the forest and diversifications and energy saving can be used for decreasing of greenhouse effect. The synergy action such as economical instrumentation (specially microeconomics) can be implemented base on regulators, taxing and incentive and effluent charge by deeper assessment on environmental economics. By identification of quality and quantity fossil fuels that was burned in the industrial process so with stoichiometry calculation will be found quantity of carbon dioxide emission and the taxes can be estimated. (author)

  6. Economic analysis of the energy and carbon tax for the sustainable development

    Energy Technology Data Exchange (ETDEWEB)

    Oh, J.K.; Cho, G.L. [Korea Energy Economics Institute, Euiwang (Korea)

    2001-12-01

    The concept of 'Sustainable Development' has been playing a very important role since seventies. Countries all over the world, whether developed or developing, strive to achieve their economic development in a sustainable way. U.N Conference on Environment and Development held in 1992 at Rio was instrumental in the movement of the sustainable development. Korea is not an exception in this movement as Presidential Commission on Sustainable Development (PCSD) was established in September 2000. The Climate Change occupies the heart of the sustainable development. In response to the urgent need to protect global climate, the U.N. Convention on Climate Change (1992) and the Kyoto Protocol (1997) were adopted. An analysis is required to respond effectively and sustainedly to the issue of climate change. Energy sector is the main contributor to the emissions of greenhouse gases. Consequently, this study aims to analyse the implication of the energy{center_dot}carbon tax for the benefit of present and future generation, its impact on economy, industry, and energy. It also studies new elements related to the differential impact of energy carbon tax on income classes. We developed 'Overlapping Generation Equilibrium model' which consists of eleven industry, three income classes, time span of 100 years. Scenario analysis was performed for the case of the reduction of carbon dioxide emissions by 20 percent in 2010 and afterward in comparison with its 'Business As Usual' path. Three major analysis preformed are as follows: 1. Numerical computation was done on the differential impact of the carbon tax on three income classes. 2. The impact on various generation was calculated. 3. Most importantly, the hypothesis of 'Double Dividend' was tested. This study cautiously concludes that carbon tax recycling by the reduction of the corporate income tax may increase GDP despite the reduction of the emissions of carbon dioxides. The results of this

  7. Need a carbon tax be socially regressive? True challenges and wrong debates

    International Nuclear Information System (INIS)

    This research aims at clearing up misunderstandings about the distributive impacts of carbon taxes, which proved to be a decisive obstacle to their further consideration in public debates. It highlights the gap between partial equilibrium analyses, which are close to the agents' perception of the costs of taxation, and general equilibrium analyses, which better capture its ultimate consequences. It shows that the real impact on households' income inequality is not mechanically determined by the initial energy budgets and their flexibilities but also depends upon the way tax revenues are recycled and its general equilibrium consequences. The comparison of five tax-recycling schemes highlights the existence of trade-off between maximizing total consumption, maximizing the consumption of the low-income classes and reducing income inequality. (authors)

  8. Environmental tax on products and services based on their carbon footprint: A case study of the pulp and paper sector

    International Nuclear Information System (INIS)

    The main aim of this work is to define an environmental tax on products based on their carbon footprint. We examine the relevance of life cycle analysis (LCA) and environmentally extended input–output analysis (EIO) as methodological tools for identifying the emission intensities on which the tax is based. The price effects of the tax and the policy implications of considering non-CO2 greenhouse gases (GHG) are also analyzed. The results from the case study on pulp production show that the environmental tax rate based on LCA (1.8%) is higher than both EIO approaches (0.8 and 1.4% for product and industry, respectively), but they are of the same order of magnitude. Although LCA is more product specific and provides a more detailed analysis, we recommend EIO as a more relevant approach to applying an economy-wide environmental tax. If an environmental tax were applied to non-CO2 GHG instead to CO2 alone, the tax would greatly affects sectors such as agriculture, mining of coal, extraction of peat, and food. Therefore, it is worthwhile for policy-makers to pay attention to the implications of considering either a CO2 tax or a global GHG emissions tax in order to make their policy measures effective and meaningful. - Highlights: ► Carbon footprints of products and services are modeled using EIO and LCA. ► Environmental taxes are introduced based on the estimated emission intensities. ► The effect of excluding non-GHG and its policy implications is discussed. ► Emission intensity and environmental tax are higher in LCA than EIO for the analyzed case study of pulp and paper production. ► EIO is more relevant than LCA for economy wide environmental tax application.

  9. A Multi-Objective Unit Commitment Model for Setting Carbon Tax to Reduce CO2 Emission: Thailand's Electricity Generation Case

    Directory of Open Access Journals (Sweden)

    Nuchjarin Intalar

    2015-07-01

    Full Text Available Carbon tax policy is a cost-effective instrument for emission reduction. However, setting the carbon tax is one of the challenging task for policy makers as it will lead to higher price of emission-intensive sources especially the utility price. In a large-scale power generation system, minimizing the operational cost and the environmental impact are conflicting objectives and it is difficult to find the compromise solution. This paper proposes a methodology of finding a feasible carbon tax rate on strategic level using the operational unit commitment model. We present a multi-objective mixed integer linear programming model to solve the unit commitment problem and consider the environmental impacts. The methodology of analyzing of the effect of carbon tax rates on the power generation, operating cost, and CO2 emission is also provided. The trade-off relationship between total operating cost and total CO2 emission is presented in the Pareto-optimal curve to analyze the feasible carbon tax rate that is influencing on electricity operating cost. The significant outcome of this paper is a modeling framework for the policy makers to determine the possible carbon tax that can be imposed on the electricity generation.

  10. Computational Framework for Optimal Carbon Taxes Based on Electric Supply Chain Considering Transmission Constraints and Losses

    Directory of Open Access Journals (Sweden)

    Yu-Chi Wu

    2015-01-01

    Full Text Available A modeling and computational framework is presented for the determination of optimal carbon taxes that apply to electric power plants in the context of electric power supply chain with consideration of transmission constraints and losses. In order to achieve this goal, a generalized electric power supply chain network equilibrium model is used. Under deregulation, there are several players in electrical market: generation companies, power suppliers, transmission service providers, and consumers. Each player in this model tries to maximize its own profit and competes with others in a noncooperative manner. The Nash equilibrium conditions of these players in this model form a finite-dimensional variational inequality problem (VIP. By solving this VIP via an extragradient method based on an interior point algorithm, the optimal carbon taxes of power plants can be determined. Numerical examples are provided to analyze the results of the presented modeling.

  11. A Carbon Exergy Tax Evaluation Based on the Efficient Use of Energy Resources: A Case Study

    Directory of Open Access Journals (Sweden)

    Massimo Santarelli

    2000-09-01

    Full Text Available

    An instrument to promote the CO2 emission reductions, taking the Kyoto Protocol goal into account, can be the assignment to energy conversion plants of a monetary charge linked to their specific emission intensity. Once the choice of a charge is defined, the next problem is the choice of a strategy to determine the amount of the imposed charge, named Carbon Tax (CT.

    In this paper an analytical procedure for the Carbon Tax evaluation is proposed and applied. This approach is based on the concept of Efficiency Penalty of the energy system, that represents the evaluation of the cost of the exergy destroyed inside the system and the cost of the exergy rejected in the biosphere with the plant wastes; the Efficiency Penalty term is coupled with the evaluation of the Index of CO2 Emission, which connects the amount of the CO2 emitted by the plant with the Second Law efficiency of the plant itself. The evaluated charge on the CO2 emissions is defined as Carbon Exergy Tax (CET. The procedure is applied here to the analysis of a 700 MW combined plant burning fossil fuels in two different configurations: a typical natural gas fired combined plant, and a coal fired combined plant burning coal in a Pressurised Fluidised Bed Combustor (PFBC.

  12. Study on Current Application of Carbon Tax and Carbon Trading%碳税和碳交易的应用现状分析

    Institute of Scientific and Technical Information of China (English)

    吴建军; 吴永刚; 常娟

    2012-01-01

    While energy saving and emission reduction require a combination of administrative, taxation and market-based mechanisms, both the carbon tax and the carbon trading can play their own role functioning as a fiscal measure and a market means. This paper, based on an analysis of the current application of both carbon tax and carbon trading in China and China's basic conditions, proposes that emphasis should be laid on systematic studies on the effects of policies of energy saving and emission reduction, the primary work for the carbon tax and carbon trading should be strengthened, and comparative studies should be conducted on carbon tax and carbon trading.%实行节能减排有行政手段、财税手段和市场机制等措施。碳税作为财税手段、碳交易作为市场手段可以发挥各自的作用。追踪碳税和碳交易的应用现状,结合我国国情,提出了重视节能减排政策的系统效果研究、加强碳税和碳交易市场的基础性工作以及进行碳税和碳交易的比较研究的相关建议。

  13. The impacts of electricity dispatch protocols on the emission reductions due to wind power and carbon tax.

    Science.gov (United States)

    Yu, Yang; Rajagopal, Ram

    2015-02-17

    Two dispatch protocols have been adopted by electricity markets to deal with the uncertainty of wind power but the effects of the selection between the dispatch protocols have not been comprehensively analyzed. We establish a framework to compare the impacts of adopting different dispatch protocols on the efficacy of using wind power and implementing a carbon tax to reduce emissions. We suggest that a market has high potential to achieve greater emission reduction by adopting the stochastic dispatch protocol instead of the static protocol when the wind energy in the market is highly uncertain or the market has enough adjustable generators, such as gas-fired combustion generators. Furthermore, the carbon-tax policy is more cost-efficient for reducing CO2 emission when the market operates according to the stochastic protocol rather than the static protocol. An empirical study, which is calibrated according to the data from the Electric Reliability Council of Texas market, confirms that using wind energy in the Texas market results in a 12% CO2 emission reduction when the market uses the stochastic dispatch protocol instead of the 8% emission reduction associated with the static protocol. In addition, if a 6$/ton carbon tax is implemented in the Texas market operated according to the stochastic protocol, the CO2 emission is similar to the emission level from the same market with a 16$/ton carbon tax operated according to the static protocol. Correspondingly, the 16$/ton carbon tax associated with the static protocol costs 42.6% more than the 6$/ton carbon tax associated with the stochastic protocol.

  14. The distributional effects of carbon and energy taxes: the cases of France, Spain, Italy, Germany and UK

    Energy Technology Data Exchange (ETDEWEB)

    Symons, E.J. [Keele Univ., Economics Dept., Keele (United Kingdom); Speck, S. [Regional Environmental Centre for Central and Eastern Europe, Budapest (Hungary); Proops, J.L.R. [Keele Univ., School of Politics, International Relations and the Environment, Keele (United Kingdom)

    2002-07-01

    This paper examines the likely immediate impact effect of some pollution taxes on the tax burden of households in a number of European countries. The total effect on households of such taxes is assessed using input-output analysis. Thus both the direct effect of taxes, through increased fuel prices, and the indirect effect, through increased prices of other goods, can be assessed simultaneously. This input-output approach allows the generation of direct plus indirect pollution intensities for all household consumption categories, for, in principle, a number of pollutants (CO{sub 2}, SO{sub 2}, NO{sub x}, particulates). These intensities could then be used to assess the impact on households of pollution taxes. This paper concentrates on CO{sub 2} and energy, performing a static analysis of the effect of a tax on the carbon or energy content of goods using the known consumption patterns for the various countries, both in aggregate and for different income groups. This allows a first assessment of the regressive/progressive effects of such taxes and an indication of consumer welfare loss. (Author)

  15. Recycling of carbon/energy taxes and the labor market. A general equilibrium analysis for the European Community

    International Nuclear Information System (INIS)

    A quantitative assessment of a cost shift from labor to energy by means of a carbon/energy tax is provided. In the analysis a general equilibrium model for the European Community is utilized, focusing on the modelling of labor supply. The importance of the feedback from an induced increase in labor demand to wage formation is highlighted. (It is shown that the goals of C)2 reduction and improved employment are complementary, provided that the reduction in labor costs, financed by the carbon/energy tax, is not offset by increased wage claims. Under this condition reduced CO2 is consistent with an increase in GDP. 1 fig., 3 tabs., 17 refs

  16. Comparative Research on Carbon Trading and Carbon Tax Mechanism%碳交易与碳税机制比较研究

    Institute of Scientific and Technical Information of China (English)

    曹裕; 王子彦

    2015-01-01

    碳税和碳交易作为主要的碳减排政策工具被大多数重视碳减排的国家所采用。基于对比碳税与碳交易在理论基础、效果成本、减排效果、监督机制以及未来适应性等方面的差异,结合两种政策的执行现状和中国国情,中国应建立碳排放交易与适度碳税相结合的复合政策,降低碳排量,以应对日益凸显的环境问题。%Carbon taxes and carbon trading,as the main carbon reduction policy tools,have been adopted by countries which pay attention to carbon emissions.By comparing the differences between carbon taxes and carbon trading in theoretical basis,policy cost,reducing effect,super-vision mechanism and future adaptability.Considering China's national conditions,it is recom-mended to establish a reduction mechanism based on carbon tax system combined with carbon trading system to reduce carbon emission,which will hopefully solve the increasingly prominent environmental problems.

  17. A new generalized carbon exergy tax: An effective rule to control global warming

    Energy Technology Data Exchange (ETDEWEB)

    Traverso, A.; Massardo, A.F.; Santarelli, M.; Cali, M. [University of Genoa, Genoa (Italy)

    2003-10-01

    An instrument for promoting CO{sub 2} emission reductions, taking the Kyoto Protocol goal into account, could be the assignment to energy conversion plants of a monetary charge linked to their specific emission intensity, usually called carbon tax. There are two main problems closely connected with this approach: the estimation of the charge (that must be related to the 'external' cost associated with CO{sub 2} emission) and the choice of the strategy to determine the amount of the imposed charge. In this paper an analytical procedure proposed by the authors and called carbon exergy tax (CET) for the evaluation of CO{sub 2} emission externalities is presented. It is based on the thermoeconomic analysis of energy systems, which allows second law losses to be quantified in monetary terms: the resulting cost represents the taxation that is to be applied to the energy system under examination, calculated without any arbitrary assumption. Since the complete procedure of the CET evaluation is too complex to become a feasible instrument of energy policy, hereby, after applying the procedure to some conventional and advanced power plants, gas, oil, and coal-fueled, a new generalized approach, based on the results of the complete CET procedure, is proposed. The generalized CET evaluation requires much less information about the energy system and thus a simple and effective energy policy rule to manage global warming is obtained and available.

  18. Economy wide emission impacts of carbon and energy tax in electricity supply industry: A case study on Sri Lanka

    International Nuclear Information System (INIS)

    This paper presents the results and analysis of a study conducted with the objective of investigating the impact on economy wide emissions due to carbon and energy taxes levied within the electricity generation sector of Sri Lanka. This exercise is mainly based on the input-output table developed by the national planning department. An input-output decomposition technique is used to analyze four types of effects that contribute to the overall reduction in equivalent carbon, NO x and SO2 emissions. These four effects are: fuel mix effect (i.e. the change in emissions due to variation I fuel mix), structural effect (i.e. change in emissions due to changes in technological coefficients with taxes compared to that without taxes), final demand effect (i.e. the change in emissions associated with changes in final demand) and joint effect (i.e. the interactive effect between or among the fuel mix, structural and final demand effects). The polluting fuel sources and low energy efficiency generation technologies are less preferred under these tax regimes. Of the four effects, a change in fuel mix in thermal electricity generation and a change final demand for electricity were found to be the main contributors in achieving economy wide emission reductions. It was found in the analysis that a minimum of US$ 50/tC tax or US$ 1.0/MBtu of energy tax is required to have a significant impact on economy wide emissions in the Sri Lankan context. This translates into an overall increase in electricity generation cost of approximately USCts 0.9 kW-1 h-1 and USCts 0.6 kW-1 h-1 under the carbon and energy tax regimes, respectively. The reduction in emissions is also strongly coupled with the value of the price elasticity of electricity

  19. Economy wide emission impacts of carbon and energy tax in electricity supply industry: A case study on Sri Lanka

    Energy Technology Data Exchange (ETDEWEB)

    Siriwardena, K.; Wijayatunga, P.D.C.; Fernando, W.J.L.S.; Attalage, R.A. [Sri Lanka Energy Managers Association, 29, Fairfield Gardens, Colombo 8 (Sri Lanka); Shrestha, R.M. [Asian Institute of Technology, PO Box 4, Klong Luang, Pathumthani 12120 (Thailand)

    2007-07-15

    This paper presents the results and analysis of a study conducted with the objective of investigating the impact on economy wide emissions due to carbon and energy taxes levied within the electricity generation sector of Sri Lanka. This exercise is mainly based on the input-output table developed by the national planning department. An input-output decomposition technique is used to analyze four types of effects that contribute to the overall reduction in equivalent carbon, NO{sub x} and SO{sub 2} emissions. These four effects are: fuel mix effect (i.e. the change in emissions due to variation I fuel mix), structural effect (i.e. change in emissions due to changes in technological coefficients with taxes compared to that without taxes), final demand effect (i.e. the change in emissions associated with changes in final demand) and joint effect (i.e. the interactive effect between or among the fuel mix, structural and final demand effects). The polluting fuel sources and low energy efficiency generation technologies are less preferred under these tax regimes. Of the four effects, a change in fuel mix in thermal electricity generation and a change final demand for electricity were found to be the main contributors in achieving economy wide emission reductions. It was found in the analysis that a minimum of US$ 50/tC tax or US$ 1.0/MBtu of energy tax is required to have a significant impact on economy wide emissions in the Sri Lankan context. This translates into an overall increase in electricity generation cost of approximately USCts 0.9 kW{sup -1} h{sup -1} and USCts 0.6 kW{sup -1} h{sup -1} under the carbon and energy tax regimes, respectively. The reduction in emissions is also strongly coupled with the value of the price elasticity of electricity. (author)

  20. 我国碳税征收效应分析及实施措施%The Implementation and Analysis of Effects of Carbon Tax in China

    Institute of Scientific and Technical Information of China (English)

    项勇; 任宏

    2011-01-01

    在对碳排放权和碳税征收比较分析基础上,探讨了碳税征收所产生的经济效应、收入分配及福利效应、环境效应,并结合我国现在的实际情况,从碳税征收对象、征税标的、碳税税率制定、碳税减免、碳税收入使用几个方面提出了实施碳税征收的建议。%The paper discusses the economic effects, income distribution and welfare effects, environmental effects of carbon tax on the basis of comparative analysis about carbon emissions and carbon tax. Then combined with the actual situation in China, it puts forward the proposal to implement a carbon tax from carbon tax targets, the subject, carbon tax rate, carbon tax credits, and the use of carbon tax revenue.

  1. Analysis of Path and Effect of Carbon Tax Achieving Carbon Emission Reduction%碳税减排路径与效果辨析

    Institute of Scientific and Technical Information of China (English)

    陈丽萍; 李彤; 杨红雄

    2013-01-01

      中国面临着温室气体减排的巨大压力,碳税辅以碳排放权交易是适合我国国情的有效减排政策工具。文章深入分析了我国实行碳税的现实条件,对碳税税制要素、税率、征税环节、税收收入的归属与使用、税收减免与补偿等相关政策配套的相互作用机制和减排效果进行了探讨,提出通过多种模型和方法的综合应用对碳税的技术路径进行设计;揭示动态条件下碳税税制要素的构成与选择;指出税率是碳税政策实施的关键环节,且存在最优的碳税减排税率;辨析中性税收实施方式下多方利益关系的协调和最优税收返还模式;分析碳税及其政策配套的减排效果、对经济活动的影响,提出适合我国实际的碳税政策实施建议。%Abatract:China is facing the huge pressure of reducing greenhouse gas emissions.Carbon tax with complementary of carbon emissions trading is an effective policy tool of reducing emissions adapting to Chinese national situation.The paper analyzes the current conditions of implementing carbon tax,researched deeply carbon tax key factors,tax rate,taxation procedure,al⁃location and use of revenue,remission and compensation of revenue,mechanism of reciprocity and effect of reducing emission. The paper inculdes that the technological path of carbon tax is designed by integrating models and methodologies,the composi⁃tion and selection of key factors of carbon tax system are proposed in dynamic condition.It is pointed that the key of implement⁃ing carbon tax policy is tax rate and optimal tax rate is existed.Then,coordination of multilateral benefits and pattern of opti⁃mal revenue return under neutral tax are analyzed.Finally,the effect of carbon tax and it’s correlative policies,and the ef⁃fect on economy are analyzed,and the advice of implementing carbon tax policy adapting to Chinese situation is put forward.

  2. Carbon capture and storage & the optimal path of the carbon tax

    OpenAIRE

    Lontzek, Thomas S.; Rickels, Wilfried

    2008-01-01

    In the presence of rising carbon concentrations more attention should be given to the role of the oceans as a sink for atmospheric carbon. We do so by setting up a simple dynamic global carbon cycle model with two reservoirs containing atmosphere and two ocean layers. The net flux between these reservoirs is determined by the relative reservoir size and therefore constitutes a more appropriate description of the carbon cycle than a proportional decay assumption. We exploit the specific featur...

  3. 欧美碳关税制度分析%Analysis of the Carbon Tax Custom System of Europe

    Institute of Scientific and Technical Information of China (English)

    罗延林

    2012-01-01

    The European developed country propose the carbon tax to protect it's so called competitiveness,and to avoid the carbon disclose,while the related carbon custom tax appears many inconsistent all over the world.On the basis of definition on the carbon custom tax,we can analyze the execution basement and effect of such tax,for knowing the purpose of those developed countries and it is important to get ready for it.%欧美发达国家为了所谓的保护竞争力、避免碳泄漏提出了碳关税制度,但有关碳关税的概念在国际范围内还存在不一致。在界定碳关税概念的基础上,剖析欧美碳关税制度的实施基础,分析欧美碳关税制度的效果,对认清欧美发达国家的背后目的,提早做好应对之策尤为重要。

  4. Tax regulating carbon market in Brazil: barriers and perspectives; Regulacao tributaria do mercado de carbono no Brasil: entraves e perspectivas

    Energy Technology Data Exchange (ETDEWEB)

    Marques, Fernando; Magalhaes, Gerusa [Madrona Hong Mazzuco Brandao - Sociedade de Advogados (MHM), Sao Paulo, SP (Brazil)], email: gerusa.magalhaes@mhmlaw.com.br; Parente, Virginia [Universidade de Sao Paulo (IEE/USP), SP (Brazil). Inst. de Eletrotecnica e Energia], email: vparente@iee.usp.br; Romeiro, Viviane [Universidade de Sao Paulo (USP), SP (Brazil)], email: viviromeiro@usp.br

    2010-07-01

    The world is moving towards a low carbon economy to fight global warming caused by increases in anthropogenic emissions of greenhouse gases (GHGs). The carbon market beckons as a promising opportunity for Brazil through Clean Development Mechanism (CDM) projects, which result in Certified Emission Reductions (CERs). Although Brazil is responsible for about 8% of all CDM projects in the world, there is still no specific tax regulation for CERs, thus hindering the development of carbon market in Brazil. It is essential that Brazil have a consistent internal framework which guarantees to potential investors a minimum security on the legal and fiscal operations of CERs. There are government institutions, considering the current law and that, given the number of bills being processed in Congress, are not definitive. Such bills have different understandings for the legal classification of CERs and the related tax treatment. This article supports an urgent need for a regulatory tax system for CERs, proposing a tax exemption on transactions involving CERs in order to encourage the effective development of carbon markets in Brazil in the context of the currently international legal system in which Kyoto Protocol is based. (author)

  5. Impact of carbon tax on internal combustion engine size selection in a medium scale CHP system

    International Nuclear Information System (INIS)

    Highlights: → We study sizing of internal combustion engines as the prime movers of a CHP system. → We study carbon tax impact on the economics of the system. → Diesel engine based systems is not economical regardless of the operational mode. → HDF is the only mode in which gas engine based systems is uneconomical. → Carbon price considerably affects the system payback period. -- Abstract: Combined heat and power (CHP) systems due to their high efficiency compared to the conventional power generation systems have received considerable attention as they have less harmful impact on the environment. Recently, the serious concern with reducing the greenhouse gas emissions has focussed the attention on the possibility of a carbon tax in some countries. Here, we address the impact of such tax on the sizing and economics of a CHP system. Optimum sizing of CHP systems is of great importance to maximize the benefits of these systems. To select the optimum prime mover of a CHP system, performance characteristics of engine as well as economic parameters should be taken into consideration. A general thermo-economic approach to optimum sizing of internal combustion engines as the prime movers (any type and size) of a medium scale CHP system (500-5000 kW) and planning their operational strategy is developed. Net Annual Cost (NAC) as the criterion for making decision is introduced and appropriate equations for estimating thermodynamic and economic parameters as well as greenhouse gas emissions are presented. We consider three modes of operation: one-way connection (OWC) mode, two-way connection (TWC) mode, and heat demand following (HDF) mode. The proposed method has been used for a case study where data is available in the literature and the optimum nominal powers using gas engines are 3.3 MW, 3.2 MW, and 1.2 MW and in the case of using diesel engines are 3.4 MW, 3.4 MW, and 1.4 MW for TWC, OWC, and HDF modes, respectively. To determine the sensitivity of results to

  6. Controversy of International Carbon-motivated Border Tax Adjustment and Its Impact on China's Manufacturing Industries%Controversy of International Carbon-motivated Border Tax Adjustment and Its Impact on China's Manufacturing Industries

    Institute of Scientific and Technical Information of China (English)

    Shen Keting

    2011-01-01

    Carbon-motivated border tax adjustment (BTA) aims to compensate for the loss of competitiveness of carbon intensive products due to carbon dioxide abatement actions. Based on the analysis of the international background of carbon-motivated BTAs, this paper discusses the fundamental motivation leading to US policy transformation, the potential impacts of the policy on China's manufacturing industries, and the compatibility of the policy to WTO rules. Carbon-motivated BTAs violate the fundamental principle of the UNFCCC, and potentially conflict with the core WTO principle of non-discrimination reflected in the GATT Articles 1 and III. However, Article XX of the GATT may be applicable. Thus, the author suggests several measures to alleviate the impacts of carbon-motivated BTAs, and puts forward countermeasures based on carbon consumption per capita.

  7. Econometric modelling for the analysis of carbon tax impacts in Korea - with an emphasis on the role of nuclear power

    International Nuclear Information System (INIS)

    It is very important to take a look at the role of nuclear energy within the framework of energy demand and supply when the international environmental regulation is imposed. The main purpose of this study is to estimate the effect of imposition of carbon tax on energy sector in Korea. To do so, an econometric simulation model was developed. The model is composed of not only energy part in detail but also economic activity part in a rather simple manner. To analyze the electric sector in detail, energy block is divided into the electric and the non-electric energy sector. In the electric sector there are four blocks such as demand, conversion efficiency, fuel, and price. Several carbon tax scenarios were assumed to figure out the impacts on such variables as C0 sub 2 emissions, GDP, energy demand and price. After estimating the carbon tax effects, another set of scenario was created in analyzing the possible role of nuclear power for alleviating the impacts from carbon tax. From the results it is found that the national economy is significantly influenced according to which regulation is adopted. If international regulation is imposed on the quantity of total carbon emission, the impact is so severe that Korean economy could not stand alone. Therefore, the economy cannot overcome the impact from the regulation only by the increased share of nuclear. However, if the regulation is imposed on the quantity of carbon emission proportional to population instead of total carbon emission, it would bring definitely better opportunity to the Korean economy. In the latter case, there is room that nuclear can contribute. If the share of nuclear increases up to 60% in 2020 instead of 45%, GDP would rise by 1.9% while the electricity price lower by 46%. The model could be used in other purposed such as studies on the impacts from fuel prices increases, from capital investment costs increases, and so on

  8. Effects of Carbon Taxes in an Economy with Large Informal Sector and Rural-Urban Migration

    OpenAIRE

    Karlygash Kuralbayeva

    2013-01-01

    I build an equilibrium search and matching model of an economy with an informal sector and rural-urban migration to analyze the effects of budget-neutral green tax policy (raising pollution taxes, while cutting payroll taxes) on the labor market. The key results of the paper suggest that when general public spending varies endogenously in response to tax reform and higher energy taxes can reduce the income from self-employed work in the informal sector, green tax policy can produce a triple d...

  9. 我国碳税立法模式的选择%On the Mode of Chinese Carbon Tax Legislation

    Institute of Scientific and Technical Information of China (English)

    曾福城; 赵艺才

    2016-01-01

    Nowadays the introduction of carbon tax is necessary and practical in China .In reality there are two different modes of carbon tax legislation :“Independent”legislative mode and“integrative”leg‐islative mode .Both have their ow n advantages and disadvantages .Based on the status quo in China and the national acceptability ,this paper respectively analyzes the two legislative modes and accord‐ingly arrives at the conclusion that integrative environmental tax mode turns out to be the best choice for China's current carbon tax legislation mode .%时下,碳税的开征有着现实的必要和可行性。在碳税的立法模式上有“独立型”立法模式和“融入型”立法模式两种不同的形态,二者各有优劣。立足我国的基本国情与充分考虑国民的可接受性,基于不同的碳税立法模式评析,最终认为融入环境税模式才是我国当前碳税立法模式的最佳选择。

  10. Sharing responsibility for carbon dioxide emissions: A perspective on border tax adjustments

    International Nuclear Information System (INIS)

    Concerns about the equity and efficiency of current allocation principles related to responsibility for carbon dioxide (CO2) emissions have been presented in the recent literature. The objective of this paper is to design a calculation framework for shared responsibility from the perspective of border tax adjustments. The advantage of this framework is that it makes the shared responsibility principle and border carbon taxation complementary to each other; these are important policies for reducing global CO2 emissions, but they are individually supported by developing and developed countries. As an illustration, the proposed framework is applied to data from China in 2007. The empirical results show that for the Chinese economy as a whole, changing from the production-based criterion to the shared responsibility approach would lead to an 11% decrease in its responsibility for CO2 emissions. Moreover, the differences observed between the production-based criterion and the shared responsibility approach are considerable in several sectors; for example, changing from the production-based criterion to the shared principle would lead to a 60% decrease in the responsibility of the textile sector. - Highlights: • This paper designs a shared responsibility calculation framework for CO2 emissions. • This paper suggests that the carbon tariff rate serve as a basis for calculating shared responsibility. • The proposed framework is applied to data from China in 2007. • Shared responsibility principle will significantly decrease China's responsibility for CO2 emissions

  11. Need a carbon tax be socially regressive? True challenges and wrong debates; La fiscalite sur le carbone est-elle forcement injuste? Vrais defis et faux debats

    Energy Technology Data Exchange (ETDEWEB)

    Combet, E.; Ghersi, F.; Hourcade, J.Ch.; Thery, D

    2009-02-15

    This research aims at clearing up misunderstandings about the distributive impacts of carbon taxes, which proved to be a decisive obstacle to their further consideration in public debates. It highlights the gap between partial equilibrium analyses, which are close to the agents' perception of the costs of taxation, and general equilibrium analyses, which better capture its ultimate consequences. It shows that the real impact on households' income inequality is not mechanically determined by the initial energy budgets and their flexibilities but also depends upon the way tax revenues are recycled and its general equilibrium consequences. The comparison of five tax-recycling schemes highlights the existence of trade-off between maximizing total consumption, maximizing the consumption of the low-income classes and reducing income inequality. (authors)

  12. A holistic approach in analyzing the impact of a carbon tax in the OECD: a framework for further discussions

    International Nuclear Information System (INIS)

    Carbon dioxide is one of the byproducts of burning fossil fuel and a major greenhouse effect gas, responsible for the anthropogenic climate change. To reduce the global warming from this perspective, will require calling on the doors of energy demand. It becomes obvious that energy demand will be influenced primarily by sustainable economic development in the medium term and by environmental considerations in the longer term. Measures being contemplated within the OECD to tackle global warming are mainly regulatory, economic, taxes, technological improvement, and change in social behaviour and attitude. The European Community has come up with a specific proposal of a carbon/energy tax. However, the energy exporting developing countries, where oil revenues are the major source for foreign exchange, capital formation and economic development, are worried. This paper examines the impacts of implementing a carbon tax to reduce carbon dioxide emissions and also analyze the effect of such on the use of non-commercial energy in developing countries. 9 refs., 4 tabs

  13. Introduction of a 'carbon tax' and its effects on competitiveness in France and in Europe

    International Nuclear Information System (INIS)

    The implementation of a 'carbon tax' that is debated in France, following the Pigouvian principle of the 'polluter pays' and within a European framework, led us to examine more in depth the functioning of such a measure and the effects to foresee on French, and European, industrial competitiveness. While the controversy is focused on its apparent cost, we explain the virtuous spin-off effects and mechanisms of the internalisation of the carbon price by producers. The latter would indeed be incentivized to engage in an efficient substitution process across sources of energy and to intensify technological progress. Moreover, the 'double - even triple - dividend' of environmental taxation is a guarantee of the social acceptability of a tax that might be, in the long run, implemented under alternative forms. (author)

  14. Japan's Carbon Tax Practice and Its Enlightenment to China%日本碳税实践经验及启示

    Institute of Scientific and Technical Information of China (English)

    李美琴

    2014-01-01

    The 2014 Government Work Report has stated to legislate environment tax, but at present there exists some con-troversy about whether imposing carbon tax in environment tax or not. Japan carried out its carbon tax scheme since 2007; it has achieved great achievement and gained rich experience. Based on detailed analysis of Japan's carbon tax scheme and Chi-na's actual situation, this article put forward 4 enlightenment to China: imposing tax rates from a low starting point and then increasing it gradually according to China's national condition; combining carbon tax with the present energy tax; establishing preferential policy and supporting measures; strengthening the carbon tax propaganda and supervision.%2014年政府工作报告指出要做好环保税立法相关工作,而目前国内关于环保税中碳税的开征仍存在着争议。日本自2007年开始实施碳税方案以来,取得了明显的成效,在碳税实践方面拥有着丰富的经验。因此,本文在对日本碳税实践方案以及我国实际情况进行深入研究与分析的基础上,提出日本碳税实践经验对中国的四点启示:中国开征碳税应从国情出发,低起点、有步骤地推进碳税开征;将碳税与现有的能源税收相结合;做好课税的相关优惠政策与配套工作;加强碳税宣传与监督。

  15. A modified GHG intensity indicator: Toward a sustainable global economy based on a carbon border tax and emissions trading

    International Nuclear Information System (INIS)

    It will be difficult to gain the agreement of all the actors on any proposal for climate change management, if universality and fairness are not considered. In this work, a universal measure of emissions to be applied at the international level is proposed, based on a modification of the Greenhouse Gas Intensity (GHG-INT) measure. It is hoped that the generality and low administrative cost of this measure, which we call the Modified Greenhouse Gas Intensity measure (MGHG-INT), will eliminate any need to classify nations. The core of the MGHG-INT is what we call the IHDI-adjusted Gross Domestic Product (IDHIGDP), based on the Inequality-adjusted Human Development Index (IHDI). The IDHIGDP makes it possible to propose universal measures, such as MGHG-INT. We also propose a carbon border tax applicable at national borders, based on MGHG-INT and IDHIGDP. This carbon tax is supported by a proposed global Emissions Trading System (ETS). The proposed carbon tax is analyzed in a short-term scenario, where it is shown that it can result in a significant reduction in global emissions while keeping the economy growing at a positive rate. In addition to annual GHG emissions, cumulative GHG emissions over two decades are considered with almost the same results. - Highlights: ► An IHDI-adjusted GDP (IHDIGDP) is introduced to universally account the activities of nations. ► A modified GHG emission intensity (MGHG-INT) is introduced based on the IHDIGDP. ► Based on green and red scenarios, admissible emissions and RED percentage are introduced. ► The RED percentage is used to define a border carbon tax (BCT) and emission trading system. ► The MGHG-INT can provide a universal control on emissions while allowing high economical growth

  16. 开征碳税的条件及碳税的动态调整%Condition and Dynamic Adjustment of Carbon Tax

    Institute of Scientific and Technical Information of China (English)

    张博; 徐承红

    2013-01-01

    当今世界上,保护环境已是人类共识.有多种环境政策可供选择,其中之一就是开征碳税.在环境经济学领域,开征碳税是否对控制污染真正有效,自何时起开征碳税更恰当,如何动态地调整碳税税率,等等,都是重要问题.近年来,中国政府也正筹划开征碳税.因此,就中国碳税政策的制定而言,对此类问题的研究也是迫切的.最近,Sinn提出的所谓绿色悖论倍受关注.他认为,开征碳税势必加速自然资源的开采速度,因此反而会加剧环境污染.本文针对于一个完全竞争市场经济,建立了一个单税种模型,否定了Sinn的绿色悖论,同时探讨了开征碳税的条件和最优的动态碳税调整路径,分析了开征碳税的时效问题.主要结论有:开征碳税越早越好,其效力越强;可分区域分别开征不同税率的碳税,发达地区较高,欠发达地区较低;在欠发达地区可仅开征碳税,而在发达地区,要开征碳税与碳交易同时并举;要定期向民众问卷,以掌握其对污染的承受能力,进而对碳税进行动态的调整.%In today's world,environmental protection has been a consensus of all people.There are many optional environmental policies to use,one of which is carbon taxation.In the field of environmental economics,whether carbon taxation is effective for pollution control,when is more suitable to start to levy carbon tax,how to adjust carbon tax rate dynamically,are important issues.Recently,China's government has been planning to levy carbon tax.Therefore,it is urgent to carry out the research on carbon tax.Lately,Sinn posed the so-called Green Paradox which has attracted great attention.In his view,levy of carbon tax will increase the speed of natural resources exploitation and hence aggravate environmental pollution.In this paper,we set up a single tax model for an economy with completely competitive markets,by which we negate Sinn's Green Paradox.In addition,we present a

  17. An alternative policy evaluation of the British Columbia carbon tax: broadening the application of Elinor Ostrom's design principles for managing common-pool resources

    Directory of Open Access Journals (Sweden)

    Karine Lacroix

    2015-06-01

    Full Text Available Climate change is putting infrastructure, food supply, water resources, ecosystems, and human health at risk. These risks will be exacerbated depending on the degree of additional greenhouse gas emissions. Urgent action is needed to limit the severity of impacts associated with further warming. British Columbia (BC has taken action to reduce greenhouse gas emissions from carbon-based fuels by introducing a carbon tax in 2008. As an innovative approach to climate change mitigation, especially in North America, studies evaluating its effectiveness are valuable. We assessed the long-term viability potential of the BC carbon tax using common pool resource design principles, a novel application of the design principles to environmental policy. We found that the design principles can be applied productively to environmental policy and larger scale air pollution problems. With regard to the BC carbon tax, our findings suggest that closer monitoring of user behavior, further increases of the tax over time, and pursuing efforts for a more elaborate system of nested enterprises and interjurisdictional cooperation could increase the long-term success of the BC carbon tax. We also found that the design principles allowed us to more comprehensively reach conclusions regarding the broader effectiveness of the tax when compared to existing policy analysis. Traditionally, climate policy evaluation has focused on the end goal without considering broader constraints and issues of resource allocation. We suggest that common pool resource theory, which is based on strong theoretical principles and encourages reflexivity, will be able to address those limitations.

  18. Proposal for a national inventory adjustment for trade in the presence of border carbon adjustment: Assessing carbon tax policy in Japan

    International Nuclear Information System (INIS)

    In this paper we pointed out a hidden inequality in accounting for trade-related emissions in the presence of border carbon adjustment. Under a domestic carbon pricing policy, producers pay for the carbon costs in exchange for the right to emit. Under border carbon adjustment, however, the exporting country pays for the carbon costs of their exports to the importing country but not be given any emission credits. As a result, export-related emissions will be remained in the national inventory of the exporting country based on the UNFCCC inventory approach. This hidden inequality is important to climate policy but has not yet been pointed out. To address this issue we propose a method of National Inventory Adjustment for Trade, by which export-related emissions will be deducted from the national inventory of the exporting country and added to the national inventory of the importing country which implements border carbon adjustment. To assess the policy impacts, we simulated a carbon tax policy with border tax adjustment for Japan using a multi-region computable general equilibrium model. The results indicate that with the National Inventory Adjustment for Trade, both Japan′s national inventory and the carbon leakage effects of Japan′s climate policy will be greatly different. - Highlights: • The inequality in GHG accounting caused by border carbon adjustment presented. • National inventory adjustment for trade under border carbon adjustment proposed. • Policy impacts on international competitiveness and carbon leakage assessed. • Practical issues related to the national inventory adjustment for trade discussed

  19. 碳税理论及其实践经验借鉴%Carbon Tax Theory and its Practical Experience Reference

    Institute of Scientific and Technical Information of China (English)

    张程; 马志良

    2012-01-01

    碳税作为二氧化碳减排的有效经济手段,正在日益受到重视。文章通过比较碳税在一些发达国家的实践经验以及对中国开征碳税的相关实证研究成果进行总结,认为中国确有实施碳税的必要。我国在开征碳税以达到碳减排目标的同时,鉴于简化税制和避免居民生活成本上升过快的考虑,应注重碳税与现有环境税类税种及税收政策的整合,并对能源密集性以及与居民生活日常相关的行业采用较低的碳税税率;由于中国的经济结构与发达国家存在本质区别,应采取有效措施防止碳税对经济增长和就业的负面冲击。%As an effective economic measure in cutting carbon dioxide emissions, carbon tax is gaining more and more attention. Through comparative studies of practical experience of carbon tax in some developed countries and by collecting relevant empirical research results of carbon tax in china, this paper finds out that china really has the necessity of implementing carbon tax. In view of simplifying tax system and avoiding the skyrocket of living cost while levying carbon tax to attain the aim of cutting carbon dioxide emission, china should lay emphasis on the integration of carbon tax with environment taxes, and apply low tax rates to energy insensitive industry and industries closely re- lated to residents' daily life. In addition, due to the essential difference between economic structures in china and developed countries, china should take effective measures to avoid the negative impact on economic growth and employment when levying carbon tax.

  20. Comparative Analysis of Carbon Tax and Carbon Trade and Research Dynamic%碳税和碳交易研究动态

    Institute of Scientific and Technical Information of China (English)

    耿泽洲; 杨大鹏

    2012-01-01

    人口、能源、环境是21世纪3个最大的议题。全球性气候变暖作为环境议题之首,已经并且继续给我们的家园带来灾难与不幸。严格控制二氧化碳排放量已刻不容缓。2012年1月1日,欧盟航空业碳排放交易机制正式生效,引起各个国家的广泛关注。我国也逐渐将二氧化碳排放控制纳入日程。如何系统而有效地控制二氧化碳排放量在我国依然处于摸索阶段。探讨分析了控制碳排放的两种最主要手段的优势与缺陷,使我们更加理智地应对环境问题。%Population, resource and environment have become the most important theme in 21st centenary. The global war- ming has been bringing too many disasters and too much misfortune to us and thus we have to control the amount of carbon e- mission released directly to the atmosphere. Since Jan. 1, 2012, EU has imposed taxs on aircraft industry, increasing a wide discussion about whether it is right and impartial for EU to collect the carbon tax unilaterally. Chinese authority gradu- ally includes the administrations of carbon emission in the agenda. Since Chinese goveronment doesn' t have too much expe- rience on how to control carbon emission, comparing two of the most prevalent measures--carbon tax and carbon trade--will help us deal with environment problems better.

  1. Probing into China haying carbon tax levying problem%我国开展碳税征收有关问题探讨

    Institute of Scientific and Technical Information of China (English)

    王军

    2012-01-01

    Our country has become the biggest in the world energy consumption and the second largest emissions of carbon dioxide co2 country imposing carbon taxes energy reduction horn is it.Paper from pigouvian taxes and double bonus theory,reviewed the international community for different policy of carbon taxes on the basis of our national conditions and argues for the carbon taxes imposed on the significance of the feasibility and reality,our tax policy for the three principles and the length of the tax element different design solutions.%我国已成为世界最大的能源消费国与全球第二大二氧化碳CO2排放国,开征碳税节能减排的号角日渐吹响。本文从庇古税和双重红利理论出发,在简要回顾了国际社会不同碳税政策优劣的基础上,结合我国国情论证了我国开展碳税征收的重要意义和现实可行性,提出了我国开展碳税政策的三大原则和长短不同时期的税制要素设计方案。

  2. 国际碳税方案的比较分析%Comparative Analysis of International Carbon Tax Options

    Institute of Scientific and Technical Information of China (English)

    王珲

    2012-01-01

    碳税作为一种控制二氧化碳排放的经济手段受到许多学者的青睐,国外一些学者主张通过在国际层面实行碳税来实现全球二氧化碳减排的目标,并提出了不同的设计构想.但至今仍没有研究者对国际上的国际碳税提议进行系统的归纳.对已有国际碳税提议进行归纳和分析即成为本文的目的.本文将已有典型的国际碳税提议归纳成四种方案,即统一的国际税方案、有差异的国际税方案、统一的国内税方案和国内税+边境调节税方案,分别阐述了每种方案的内容和特征,并运用比较分析的方法从成本效益、公平性、参与广泛性及可操作性四个方面对所归纳的四种方案进行对比分析.通过分析得出,如果仅基于成本效益、公平性、参与广泛性及可操作性四个指标,前三种方案差别不大,但都明显优于第四种方案,因此第四种方案是最劣的.但如果考虑到方案实行的现实条件和推动力,最劣的第四种方案是短期内最可能实现的,并且,最优的国际碳税方案可能需由最劣的方案逐次演化而成,而难以直接实现.%As one of the economic policies to control carbon dioxide (CO2) emissions, carbon tax is favored by many scholars. Some foreign scholars advocate that carbon tax should be implemented worldwide to reach the goal of global carbon emission abatement and put forth a few different proposals. However, so far, there is no study focusing on the summary and induction of these proposals. In this article the existing proposals are summarized and analyzed. The Typical proposals are sorted into four international carbon tax options, which are Uniform International Taxes, Non-uniform International Taxes, Harmonized Domestic Taxes and Domestic Taxes and Border-Tax Adjustment, and their main contents and features are described respectively, followed by comparisons of these options in the perspectives of cost-effectiveness, equity

  3. Development and Rethinking of Carbon-tax Research in China%我国碳税研究的进展及反思

    Institute of Scientific and Technical Information of China (English)

    胡新婷

    2011-01-01

    In the period of "low-carbon" economy development, carbon-tax has become the focus of researchers in financing field. In recent years, research results of carbon-tax began to increase, based on the conception and connotation of carbon-tax, the author induced the necessity and possibility of carbon-tax, the influence of carbon-tax to economy development of China and the design of carbon-tax system in China, and finally concluded the development and insufficiency of carbon-tax research in China, got the conclusion that the current carbon-tax research failed to emphasize the sufficient public options process, and barely considered the historic evolution and the optimistic design, especially discussed the carbon-tax law to ensure the imple- mentation which worth of people's thoughts and considerations.%在"低碳经济"发展的时代,碳税成为财政领域的学者们广泛关注的焦点。近年来碳税的研究成果开始增加,笔者在理清碳税的概念和内涵的基础上,对碳税开征的必要性和可能性、碳税对我国经济的影响以及我国碳税制度的设计等方面的文献进行整理和归纳,最后总结出目前我国在碳税研究上的发展和不足,认为碳税研究并没有强调充分的公共选择过程、也很少考虑税制的历史演进和最优设计,尤其从法学的角度考虑碳税立法来保障碳税的合法实施等问题也值得人们去思考和研究。

  4. Is Carbon Motivated Border Tax Justifiable?%碳关税的合理性何在?

    Institute of Scientific and Technical Information of China (English)

    林伯强; 李爱军

    2012-01-01

    2012年1月,欧盟将航空业纳入碳交易体系,意味着碳关税正式付诸实践。由于巨大的二氧化碳排放量和排放增量,中国将会受到碳关税问题的冲击。然而,碳关税可以降低中国二氧化碳排放量,能源税、碳税等措施同样也可以降低中国二氧化碳排放量。那么,哪种碳减排措施是更为有效的碳减排工具?换句话讲,碳关税是不是一个有效的碳减排工具,在碳减排问题上是否具有合理性?本文采用多国CGE模型进行分析,试图回答这些问题。结果表明,碳关税与碳关税等效措施的影响存在显著差异。相比较而言,碳关税会导致较高的碳减排成本,较高的碳泄漏率,对世界二氧化碳减排的贡献相对较小。因而,碳关税不具有合理性。不过,碳关税却是有效的威胁手段,因为它可以迫使发展中国家采用碳减排措施。%Carbon motivated border tax (CMBT for short) came into practice when EU levied airline carbon tax in January 2012. Due to large carbon emissions and incremental carbon emissions, China would face the challenge of CMBT. CMBT could reduce China's carbon emissions, and energy tax or carbon tax (termed as CMBT -emission-equivalent policies) in China could also reduce carbon emissions. Then, which policy option would be more effective to reduce carbon emissions.9 Put it differently, could carbon emissions reduction justify CMBT? The paper applies a muhination CGE trying to analyze and answer these questions. Our simulation results based on CGE model indicate that there would be significant differences in the effects between CMBT and CMBT-emission-equivalent policies. Compared to CMBT -emission-equivalent policies, CMBT would be more costly in reducing carbon emissions, resulting in high carbon leakage rate, and contribute less to world's emission reduction. Therefore, carbon emissions reduciton alone will not justify CMBT. However, CMBT could

  5. The Carbon Tax Reform under the Mode of Low-carbon Economy in China%低碳经济模式下的我国碳税改革思考

    Institute of Scientific and Technical Information of China (English)

    陈旭玲

    2012-01-01

    the mode of low-carbon economy is the main way to achieve our economic and social sustainable development. As a powerful tool to promote energy conservation and address climate change, Carbon tax is applied by the international community. With the trend of the global low carbon economy, research and design the carbon tax policy to meet the condition of our country is imperative. Reform of the carbon tax levies on oil, chemical companies, the tax base is to estimate the amount of carbon emissions, the tax burden of carbon tax should not be high, and we should set the tax relief measures to reduce the burden on enterprises.%低碳经济模式是实现我国经济社会可持续发展的主要途径。碳税作为促进节能减排、应对气候变化的有力工具被国际社会广泛应用。在全球发展低碳经济的趋势下,研究与设计符合我国国情的碳税政策势在必行。碳税改革的征收对象主要为石油、化工企业,税基采用碳排放的估算量,碳税的税负宜低不宜高,应设定减免税措施,降低企业负担。

  6. Tax Policy Research on Promoting Carbon Emission Reductions%促进碳减排的碳税政策研究

    Institute of Scientific and Technical Information of China (English)

    刘晓凤; 刘羽裳; 姜静

    2015-01-01

    二氧化碳气体的排放引发的资源和环境问题日益受到各国关注,碳减排已经是各国可持续发展亟需解决的重要问题。现有文献在碳税的理论基础上探讨了实施碳税会给我国带来的问题与影响,分析了国外碳税的发展状况,研究了我国开征碳税的具体内容与相关的政策。%the problem of the resources and environment caused byexcessive carbon dioxide emissions has increasingly been paid attention to andreducing carbon emissions has become the most important issue for countries to promote sustainable development. On the basis of the existing literature on the theory of carbon tax, the issue and the impact of carbon tax on China has been discussed,the development of abroad carbon tax has been analyzed and thespecific contents and related policy measures on carbon tax in China are studied in the article.

  7. 基于 CGE 模型的碳税政策模拟分析%Policy Simulation of Carbon Tax Based on CGE Model

    Institute of Scientific and Technical Information of China (English)

    李创

    2014-01-01

    As one of market methods controlling effectively the carbon emissions , carbon tax has been adopting by more and more governments all over the world , and China is studying carbon tax policy . Under this background , based on CGE (Computable General E-quilibrium ) model , the paper studied the effect of carbon tax policy on the main macroeconomic indexes , industrial production and price , the quantity and intensity of carbon dioxide emissions , and energy demand , in order to provide some references for designing our carbon tax .%碳税作为有效控制碳排放的市场化手段之一,正日渐被各国政府采纳,而我国的碳税政策正处于研究试验阶段。基于以上背景,本文采用可计算的一般均衡模型,分别研究了5种碳税税率下,碳税政策对主要宏观经济指标、各部门产出与价格、二氧化碳排放量及排放强度、能源需求的影响进行了研究,以期为我国碳税政策设计提供参考。

  8. 基于减排效应的能源类企业碳税政策的优化选择研究%Optimization Choices of Carbon Tax Policies for Energy Enterprises Based on Effects of Carbon Emissions Reduction

    Institute of Scientific and Technical Information of China (English)

    聂华林; 周建鹏; 张华

    2011-01-01

    能源类企业是经济中能源消费和碳排放的重要主体,如何减少这类企业的碳排放量是衡量政府碳税政策有效性的重要依据。本文通过构建一个代表性能源类企业的二氧化碳减排效应模型,分析在不同的碳税政策情形下,企业生产要素投入品相对价格的变化如何影响企业的生产决策,以及由此产生的二氧化碳减排效应。分析表明:①企业的二氧化碳减排效应取决于具体碳税政策带来的替代效应、收入效应、碳税政策之间的"相互作用"效应以及生产要素投入品的需求弹性等因素;②从外部性理论来看,单独征税(或者提供补贴)能够带来较好的减排效应,是最好的碳税政策,但是本文的算例则证明:在当前环境税收体系不完善的条件下,采用征收碳税和提供补贴的复合碳税政策带来的减排效应最好,单独提供补贴的减排效应次之,单独征收碳税的减排效应不明显。基于以上分析结果,本文给出了相应的证明和解释,并提出了在当前环境税负条件下,政府选择减排效应最大化的碳税政策的具体建议。%Energy enterprises are the main energy consumer and carbon emitter in an economy. Reducing enterprises’ carbon emissions during processes of production is an important standard to evaluate the effectiveness of the government’s carbon tax policy. By establishing a model of carbon emissions reduction effect for a representative energy enterprise, this study analyzed changes in input factor price, how to affect decision of production, and resulting effects of carbon emissions reduction under different government’s carbon tax policies. Results indicate that 1) effects of energy enterprises’ carbon emissions reduction are affected by varying factors, such as substitution effect, income effect, and interaction effect of carbon tax programs, and the elasticity of input factors. 2) According to the welfare

  9. Tax Policy and Carbon Emissions Research Based on STIRPAT Model%基于STIRPAT模型的税收政策与碳排放问题研究

    Institute of Scientific and Technical Information of China (English)

    铁卫; 宋爽

    2015-01-01

    This paper based on the STIRPAT model with the level of economic development ,energy intensi‐ty ,industrial structure ,city level ,degree of openness on variable ,to measure its impact on China’s carbon emissions by introducing the resource tax ,consumption tax ,vehicle purchase tax and other related taxes on carbon emission reduction .The results show that :in the current carbon emission tax ,resource tax ,con‐sumption tax impact of the effect is w eak ,and the vehicle purchase tax by the indirect effect of fossil energy consumption limits on carbon emissions significantly .Based on the above results ,to improve the existing carbon emission reduction tax policy recommendations ,through the construction of green taxation system , under the premise of ensuring sustained economic grow th ,to successfully achieve the emission reduction targets .%文章在含有经济发展水平、能源强度、产业结构、城市化水平、贸易开放度等变量的STIRPAT模型的基础上,通过引入资源税、消费税、车辆购置税等碳减排相关税种来度量其对我国碳排量的影响作用。结果表明:在现行碳减排相关税种中,资源税、消费税的影响作用微弱,而车辆购置税通过间接限制化石能源的消费对碳排量的影响较为显著。基于以上结果,提出完善现行碳减排相关税种的政策建议,以期通过构建绿色税收体系,在保证经济持续增长的前提下,顺利实现碳减排目标。

  10. The effectiveness of differentiation of the Finnish car purchase tax according to carbon dioxide emission performance

    Energy Technology Data Exchange (ETDEWEB)

    Perrels, A.; Tuovinen, T.

    2012-01-15

    The study concerns an assessment of the effectiveness of car purchase tax differentiation according to the CO{sub 2}-emission performance of newly sold cars as implemented in Finland. This policy instrument came into force as of 1 January 2008. The effectiveness of the instrument is assessed by means of decomposition of car sales by key features of cars and by estimation of impact relations between changes in the emission performance of newly sold cars and various explanatory variables, including the imputed tax differentiation based price differences. (orig.)

  11. Effects of Introduction Carbon Tax on China' s Economy%征收碳税对中国经济影响的实证

    Institute of Scientific and Technical Information of China (English)

    刘洁; 李文

    2011-01-01

    近年来,中国CO2排放置显著增加,已引起社会各界的广泛关注.碳税作为最有效的经济手段之一,适时开征,不仅是我国应对气候变化、节能减排的要求,也是中国承担相应的国际责任的要求.本文根据中国各省(市、自治区)能源消费量及相关系数对相关能源产品使用产生的CO2排放量进行了核算,并依据国际实践经验拟定了三种不同情景的碳税税率.利用1999 - 2007年间的省际面板数据,通过面板数据模型定量分析了征收碳税对中国经济的影响,特别是对经济增长、能源消耗影响.研究表明:①征收碳税会降低社会总产出,对经济增长具有消极影响,从长期看,随着碳税体制完善,税率逐步提高,这种消极影响将逐渐减弱;②征收碳税可以提高能源的产出效率,降低能源要素的使用,减少CO2的排放;③碳税税率提高会减小劳动和资本要素之间的收入分配差距.因此,碳税开征具有明显的节能减排效果,且能有效地调整要素间收入分配.但是受中国现阶段经济发展水平的制约,碳税对中国经济冲击较大,短期内暂不适合开征.%In recent years, China's carbon dioxide emissions have increased significantly, and aroused wide attention of the whole society. Carbon tax is one of the most effective economic means. Taxing on carbon dioxide at proper opportunity is not only China' s response to climate change, energy consumption and emission reduction but also China' s response to assuming corresponding international responsibility. According to the Chinese provincial energy consumption and the correlation coefficient of energy products, this paper accounted the carbon dioxide emissions of fossil energy products, then setting three different carbon tax rates according to the accounting data and international practice experience. Using a panel data model and the panel data of China's provinces from 1999 -2007,we quantitatively analyzed

  12. Taxing Consumption

    OpenAIRE

    Richard M. Bird

    2009-01-01

    Domestic consumption in most countries is taxed through general sales taxes, excise taxes on specific commodities, and a variety of miscellaneous taxes on such services as hotels and transfers of property. This note considers only the first two of these categories, with particular attention to general sales taxes. Consumption taxes are obviously related both to customs duties and other tax...

  13. What would be the effects of a carbon tax in Japan: an historic analysis of subsidies and fuel pricing on the iron & steel, chemical, and machinery industries

    Directory of Open Access Journals (Sweden)

    Takako Wakiyama

    2016-06-01

    Full Text Available This study examines how a carbon tax could affect industrial-related carbon dioxide (CO2 emissions in Japan. Rather than forecasting the effects of a tax, the paper employs a time-series autoregressive moving average (ARMA model to determine how past subsidies and fuel price changes affected investments in energy and carbon intensity in Japan’s iron & steel, chemical, and machinery industries from 1993 to 2004. The results suggest the impacts varied greatly across industries. In the iron & steel industry, subsidies and price changes produced negligible effects on investments in energy and carbon intensity. This may be because existing iron & steel technologies have long lifetimes and substantial replacement costs. It may also be because the few large companies dominating the industry were relatively immune to subsidy provisions and pricing changes. In the chemical industry, subsidies and fuel prices gave rise to investments that improved carbon and energy intensity. This may be because the industry has relatively higher operation costs that could be cut easily given financial incentives. In the machinery industry, two of three fuel price changes (oil and gas, but not subsidy provisions, yielded improvements in carbon and energy intensity. This may reflect the heterogeneity of companies and products comprising the industry. Overall, the study underscores that policymakers need to tailor the rates and revenue recycling provisions of a carbon tax to an industry’s unique features to stimulate CO2 reductions.

  14. Urban Economic Development under Low Carbon Tax and Financial System%低碳财税金融系统下的城市经济发展

    Institute of Scientific and Technical Information of China (English)

    李锦霖

    2012-01-01

    Development of low carbon economy encounters many difficulties such as technology and capital. Finance and tax measures provide reference for solving capital bottleneck to help the development of low carbon economy. Through analyzing Chinas present situation of urban low carbon economy, appropriate tax and financial instruments were chosen to promote the development of urban low carbon economy.%城市低碳经济的发展面临技术、资金等难题,财税金融的发展给低碳经济解决资金瓶颈提供借鉴,通过分析我国城市低碳经济发展现状,选择相适应低碳财税金融工具,针对性建议推动城市低碳经济发展.

  15. Research on Technical Draft Regulation of EU Maritime Transport Carbon Tax%欧盟海运碳税技术基础法规草案解读

    Institute of Scientific and Technical Information of China (English)

    刘艳玲; 王海; 高晶

    2014-01-01

    Besides the airline carbon tax, the European parliament and the Council levy the carbon tax plan on maritime transport. As the fundamental technical document of carbon transaction and maritime carbon tax, the EU Maritime Transport MRV Regulation Draft (No 525/2013) will come into force in July 1st ,2015 and effect ship-owners and shipbuilding companies by stipulating the monitoring scheme, reporting and verification of carbon emissions from maritime transport.It is a sign that carbon barrier gradually becomes a new technical barrier to trade(TBT).%2013年继航空碳税之后,欧盟计划对海运征收碳税。作为碳交易和海运碳税征收的基础性技术文件《欧盟海运MRV法规草案》已经发布,预计2015年7月1日生效。该法规草案对碳排放的监测方案、报告和核查都作了规定,影响到船东、造船企业等多方面。本法规草案的出台,预示着碳壁垒作为新的技术性贸易措施(TBT)正式从幕后走向前台。

  16. Modeling the Incentive Effect of Carbon Tax Policy on the Transformation of High Carbon-Emission Enterprises%征收碳税对高碳企业转型的激励模型

    Institute of Scientific and Technical Information of China (English)

    付丽苹; 刘爱东

    2012-01-01

    Encouraging high carbon-emission enterprises to transform to low carbon-eimission enterprises by levying carbon tax is an important way for China to develop low-carbon economy. Through the construction of principal-agent model between the government and the high carbon enterprises and the analysts of the incentive contract made by the government to impose carbon tax in order to cut down the CO2 discharge from the high carbon enterprises, this paper concludes that the carbon tax rate designed by government can put the gross CO2 emission in the high carbon industry under control and add their intrinsic motivation to decrease the CO2 discharge and also inspire them to make transformation. This paper makes on empirical study and gets the optimal carbon tax rates of reducing the CO2 emissions from this industry.%征收碳税激励高碳企业低碳转型是我国发展低碳经济的重要途径。通过建立政府与高碳企业间的委托代理模型,分析政府征收碳税激励高碳企业实施CO2减排的激励契约,结果表明,政府设计科学合理的碳税税率可实现高碳行业CO2排放总量控制,增强高碳企业实施CO2减排的内在动力,激发其积极主动向低碳转型。结合我国钢铁行业对模型进行实证.测算出激励我国钢铁行业有效减少CO2排放的最优碳税税率。

  17. 论我国碳税的立法设计与配套举措%On the Legislation Design and Supporting Measures of China' s Carbon Tax

    Institute of Scientific and Technical Information of China (English)

    孙瑞瑞

    2012-01-01

    碳税是针对二氧化碳排放所征收的税种,目前国外先进国家已经开始实践并取得了一些成果,我国现行税制中碳税“有其实而无其名”。我国碳税的立法思路应借鉴国际先进经验,在进行资源税改革的契机下,将碳税的立法设计融入我国税收制度的整体改革中去。同时,政府应做好相应的配套措施,以协助碳税制度的开展和实施。%Carbon tax aims at carbon dioxide emissions, which has already been advanced and practiced in developed countries with some fruitful achievements. However, carbon tax only exists in name in current Chinese tax system. Chinas carbon tax legis-lation should learn from advanced international experiences and integrate its legislation design into the overall tax system reform, while it is in a benign opportunity of resources tax reform. Meanwhile, the government should take corresponding supporting measures to assist the development and implementation of the carbon tax system.

  18. Research on Employment Double Dividend Effects of Carbon Tax%碳税的就业“双重红利”效应研究

    Institute of Scientific and Technical Information of China (English)

    张景华

    2013-01-01

    碳税是减少碳排放的一种重要经济手段.文章通过分析碳税对就业的影响机制,构建了一个体现中国经济和就业结构特征的资源环境可计算一般均衡(CGE)模型,研究碳税政策对劳动就业的短期和长期影响效应,验证中国是否存在产生就业“双重红利”的条件.结果表明,总体上而言中国就业需求趋于下降,但对不同就业群体的影响有所差异.假如在开征碳税的同时选择合适的碳税循环方式,就有可能实现就业的“双重红利”.%Carbon tax is an important economic means to reduce carbon emissions.Through the analysis of mechanism of carbon tax impact on employment,the paper constructs a resources environment computable general equilibrium (CGE) model that reflects the characteristics of Chinese economic and employment structure,studies effect of carbon tax policy on employment in the short-term and long-term,and verifies the conditions of existence of employment double dividend in China.The results show that the employment demand generally tends to decrease,but the different employment groups are affected by different.If the suitable carbon tax circulation mode is selected at the same time,it is possible to achieve double dividend.

  19. Differential effects of green tax reform over economies: A case of Korea

    Science.gov (United States)

    Kim, Tae Heon

    2011-12-01

    It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

  20. 我国开征碳税的碳减排效果分析%Analysis on effect of levying carbon tax on greenhouse gas reduction in China

    Institute of Scientific and Technical Information of China (English)

    王志文; 张方

    2012-01-01

    随着温室效应造成的气候变迁和气候灾害逐渐凸显,各国都面临着碳减排的压力。部分欧盟国家开征碳税来控制碳排放,而美国却不推崇碳税。碳税政策是利用税收产生的替代效应和收入效应,迫使人们改用清洁能源或提高能源使用效率,使化石燃料消费比未课税的情况下减少。对中国燃料价格和碳排放的因果关系分析结果表明,碳排放变化是燃料价格变化的格兰杰原因,而燃料价格变化不是碳排放变化的格兰杰原因。脉冲响应分析的结果说明了中国化石燃料需求的刚性,预计在中国开征碳税所能实现的碳减排效果不会显著。%As climate change and natural disasters gradually highlighted due to the greenhouse effect, every country is facing the pressure of reducing carbon emissions. Some EU countries levy carbon tax to control carbon emission, while USA doesn' t prefer it. The policy of carbon tax compels people to use clean energy or raise energy efficiency through the substitution effect and income effect of the tax, in order to reduce the consumption of fossil fuel than before. The result of causality analysis on fuel price and carbon emissions in China shows that change of carbon emission is the Granger cause of change of fuel price, while change of fuel price is not the Granger cause of change of carbon emission. The result of impulse response test shows the rigid demand on fossil fuel in China, and it is estimated that the effect of levying carbon tax on realization of reducing carbon emission will not be significant in China.

  1. Effectss of Collecting Carbon Tax on Sustainable Development of China's Economy%开征碳税对中国经济可持续发展的影响

    Institute of Scientific and Technical Information of China (English)

    马秀梅

    2011-01-01

    指出了碳税的定义及其内涵,阐述了开征碳税的积极作用,从碳排放、经济发展方式探讨了开征碳税对中国经济可持续发展的影响。%During the Twelve Five Year Period,, in order to actively respond to global climate change, China will significantly reduce energy consumption intensity and carbon dioxide intensity as a binding target, while a carbon tax as the indicators of economic policy can play a supporting role. The introduction of a carbon tax can reduce greenhouse gas emissions, promote economic pattern, and developing the low--carbon economy, etc. , but it may have some negative impacts on GDP in the short term. In general, to collect carbon tax will promote the sustainable development of China's economy.

  2. Carbon Markets and Beyond: The Limited Role of Prices and Taxes in Climate and Development Policy

    OpenAIRE

    Frank Ackerman

    2008-01-01

    The climate policy debate has advanced from science to economics, with a growing focus on creating carbon markets and getting the prices right. This is necessary but far from sufficient for an effective and equitable response to the climate challenge. While market-oriented forces such as the IMF and the World Bank have focused almost exclusively on carbon markets, others, such as the Human Development Report and the Stern Review, have emphasized the need for complementary, non-market climate ...

  3. Proposal for US Carbon Tariff———A Study on Economic Effects of Carbon Tax and Carbon Tariff%美国征收碳关税的应对政策——碳税与碳关税经济效应比较研究

    Institute of Scientific and Technical Information of China (English)

    程敏

    2015-01-01

    美国碳关税的征收无疑是对我国出口产品经济利益的损害, 如果我国先行在国内对高耗能产品征收碳税, 美国将不能再在其进口环节对我国高耗能出口产品征收碳关税. 对此, 文章通过建立模型对碳税和碳关税两种政策的价格效应、出口效应、消费效应、生产效应和社会福利效应进行对比分析, 结果表明碳税会提高产品的世界市场价格, 而碳关税则相反; 征收碳关税比碳税使出口减少得更多, 而征收碳税比碳关税使我国生产数量下降得更多, 碳关税的保护主义性质明显而碳税的减排效果明显; 当不考虑外部性时, 碳税可能给我国社会福利带来净收益而碳关税的社会福利效应则为负, 当考虑碳排放所带来的外部性时, 碳税和碳关税的社会福利效应不确定. 面对美国2020年可能实施的碳关税政策, 考虑到发展低碳经济的必然性,我国可在未来制定一个合理的低碳税, 并渐进性地提高碳税征收额.%U.S. carbon tariff collection is the damage to the economic interests of the export products in China, if China's first a carbon tax of energy-intensive products in China, the United States can no longer in its import links a carbon tariff on energy-intensive export products in China. To this, the article the paper analyzes the price effect, export effect, consumption effect, production effect and social welfare effect of carbon tax and carbon tariffs by establishing the model and the results indicate that the carbon tax will raise product prices in the world market, but the carbon tariff is the opposite; Carbon tariffs reduce more export than carbon taxes, and carbon taxes reduce more output than carbon tariffs make the number of China's production dropped more protectionist carbon tariff , so carbon tariffs has protectionist characters and carbon tax's emission reduction effect is obvious;when ignoring the externality , the carbon tax can bring

  4. AGE analysis of the impact of a carbon energy tax on the Irish economy

    NARCIS (Netherlands)

    Wissema, W.W.; Dellink, R.B.

    2007-01-01

    computable general equilibrium model with specific detail in taxation and energy use is developed in this paper to quantify the impact of the implementation of energy taxation to reduce carbon dioxide emissions in Ireland. Benchmark data combining physical energy and emissions data and economic data

  5. Impact Assessment of CGE-Based Carbon Tax on Carbon Emission Reduction and Resident Welfare%基于CGE模型的碳税政策对碳排放及居民福利的影响分析

    Institute of Scientific and Technical Information of China (English)

    许士春; 张文文; 戴利俊

    2016-01-01

    本文通过构建可计算一般均衡模型,分析了征收10元/吨、20元/吨、30元/吨和40元/吨碳税对宏观经济的影响,其次,利用经济产出效应和能源强度效应来衡量碳税的减排效果,最后,模拟保持居民福利水平不变的情况,分析碳税的“双重红利”。研究结论表明:碳税是一种可行的政策选择,能够明显降低二氧化碳排放;除政府收入和消费增加,对其他宏观经济变量如实际GDP、名义GDP和居民福利均产生负效应;居民的收入和消费降低,但农村居民和城镇居民受影响的程度存在差异;碳税的实施充分发挥了能源强度效应的抑制作用并减弱了经济产出效应的促进作用;在征收碳税的同时降低个人所得税率,保持居民福利不变,可以实现碳税的“双重红利效应”。%〔Abstract〕 In this paper , the macroeconomic impacts of the carbon tax policy by levying 10 yuan/ton , 20 yuan/ton , 30 yuan/ton , and 40 yuan/ton based on CGE model are discussed , and the reductions of carbon tax are measured by the economic output effect and en-ergy intensity effect . Finally , the “double dividend” effect of carbon tax is analyzed by maintaining a constant level of residents'welfare . The results show that levying carbon tax is a viable policy which can reduce carbon dioxide emissions obviously ;in addition to government revenue and consumption increased , the carbon tax would have negative impacts on real GDP , nominal GDP and residents'welfare and some other macroeconomic variables;residents'income and consumption are reduced , but the level of the rural residents and urban resi-dents affected by the carbon tax is different;the implementation of a carbon tax to strengthen the constraint of the energy intensity effect and weaken the promotion of the economic output effect;if the residents'income tax rate is decreased and the residents'welfare is kept fixed , the effect

  6. Issues related to the construction of the carbon tax system in China%我国碳税制度构建的相关问题探讨

    Institute of Scientific and Technical Information of China (English)

    付静娜

    2014-01-01

    As the main greenhouse gases, Carbon dioxide’s excessive emissions has caused a series of serious consequences, the carbon reduction received international attention. Our country is faced with dual pressure to reduce emissions from home and abroad. building the carbon tax legal system is of great significance to our country. This paper discusses carbon tax system construction of our country from the legislation principle, form selection, legal elements design, etc., and puts forward some humble opinion.%二氧化碳作为主要的温室气体,其过度排放已造成了一系列严重恶果,碳减排得到国际重视。我国面临着来自国内外的双重减排压力,构建我国碳税法律制度意义重大。本文从立法原则、形式选择、法律要素设计等方面,对我国碳税制度构建进行了思考,并提出一些拙见。

  7. Tax Policies for Low- carbon Economy Development%发展低碳经济的税收政策研究

    Institute of Scientific and Technical Information of China (English)

    张景华

    2011-01-01

    低碳经济是一种可持续的发展模式,是应对气候变暖和保护环境的有效途径,它必将成为新的经济增长点。建立发展低碳经济的税收政策支撑体系是必要和紧迫的。应加大低碳经济发展过程中的税收支持力度,确保低碳经济发展目标的实现,从而实现经济社会的可持续发展。%Low- carbon economy is a sustainable model of development, an effective way to deal with climate change and to protect the environment, and will become the new economic growth point. It is necessary and urgent to establish tax policy support system for low - carbon economy. Tax support should be increased in the process of Low - carbon economy to realize the goals of low - carbon economy development and achieve eco- nomic and social sustainable development.

  8. A Empirical Analysis of Carbon Tax On Chinese Economic Growth and Industrial Structure%碳税征收对经济增长与产业结构影响的实证分析

    Institute of Scientific and Technical Information of China (English)

    管治华

    2012-01-01

    征收碳税已成为众多国家推动低碳经济发展的重要经济措施之一。为了检验征收碳税对中国经济增长可能造成的影响,对征收碳税与经济增长的关系进行实证分析,得出以下结论:征收碳税对经济增长的影响存在显著的地域和行业差异,在较低强度的碳税政策下,碳税对中东部地区大部分省份的经济增长有促进作用,但阻碍中西部地区一些省份的经济增长;同时,征收碳税对大多数行业的发展起推动作用,却不利于少数行业的发展。%A carbon tax has become an important measure of many countries to promote low- carbon economy. In order to study the relationship between carbon tax and economic growth , we analyze the impact of carbon tax on economic growth in China. The results are as follows: the impact of carbon tax on economic growth in China varies considerably between different regions and various industries; in lower carbon tax, carbon tax could stimulate eco- nomic growth of most provinces and industries, while can hinder few provinces' and industries.

  9. Possible restructuring of the worldwide oil market caused by the incidence of carbon tax; Possivel reestruturacao do mercado mundial de petroleo diante da incidencia da taxacao de carbono

    Energy Technology Data Exchange (ETDEWEB)

    Aguiar, Anna Cecilia J. de; Szklo, Alexandre; Cohen, Claude; Schaeffer, Roberto [Universidade Federal do Rio de Janeiro (UFRJ), RJ (Brazil). Coordenacao dos Programas de Pos-Graduacao de Engenharia (COPPE). Programa de Planejamento Energetico

    2008-07-01

    In the context of global climate change, carbon taxes, which vary positively with the carbon content of fuels, are seen as one of the main mitigative alternatives.. The incidence of this taxation will impact the relative prices of the different oil products and, possibly, change the demand curves for these products. Also, it will impact oil companies, which will have to adapt themselves to this new policy, so as to avoid, or to minimize, market share losses. However, only in the long term more complex changes in the market structures will be observed. As such, this paper aims at analyzing the relationships between the consumption of oil products in the short and long terms, and their corresponding consumers' income and price elasticities of demand due to carbon taxation, so as to assess their impacts on the World Petroleum Industry (WPI). (author)

  10. 澳大利亚碳税征收的影响与启示%Influences of Australia' s Carbon Tax and Its Revelations to China

    Institute of Scientific and Technical Information of China (English)

    吴建军

    2012-01-01

    Australia is set to levy taxes on carbon emissions and plans to gradually align its carbon emission trade mechanism with the international carbon trade market. While taking into account restraining of domestic development of highly energy-consuming industries, facilitation of the industrial structure optimization, promotion of low-carbon development and economic transformation, the plan is aimed at more far-reaching gains such as the right of pricing on international energy resources and carbon finance. This paper systematically introduces the carbon tax plan in Australia, analyzes the negative impacts as well as the favorable opportunities it may bring to China, and proposes suggestions to avoid the possible risks.%澳大利亚拟征收碳税并逐步建立碳排放交易机制与国际碳交易市场挂钩的计划,有抑制其国内高耗能产业发展、优化其产业结构的考虑,也有低碳发展和经济转型的考量,但更深层次的含义在于争取更多的能源资源和碳金融领域国际定价权。系统介绍了澳大利亚碳税计划的内容,分析了对我国的不利影响和存在的有利契机,并对风险规避提出了建议。

  11. International Carbon Tax Practice and the Enlightenment to China%国际碳税实践及对中国的启示

    Institute of Scientific and Technical Information of China (English)

    王志强; 周隽; 吴祺豪

    2013-01-01

    气候变化问题已成为当今世界各国面临的最重大挑战之一,面对内外压力,尽早采取有效应对措施应为中国政府的明智之举,开征碳税是一种有效应对措施。本研究对比分析了国际主要碳税征收国的碳税实践,以期为中国未来的减碳路径提供借鉴。%Climate change has become one of the most significant worldwide challenges today. Faced with both domestic and foreign pressure, it is wise of the Chinese government to take effective measures as soon as possible. The introduction of carbon tax is a kind of effective countermeasure. This study analyzes the international main carbon tax collection and practice, so as to provide reference for China's future direction of carbon reduction.

  12. The Role of Consumption Tax in the Promotion of Low-carbon Economy%浅谈消费税在促进低碳经济中的作用

    Institute of Scientific and Technical Information of China (English)

    金璟; 杨银钧

    2011-01-01

    As an institutional arrangement, the consumption tax system plays an important role in promoting the development of low-carbon economy. There are still insufficient in the promotion of low-carbon economy for the current consumption tax. Through the improvement and adjustment, the consumption tax will play a more active role in the promotion of low-carbon economy.%消费税制度作为一种制度安排,在促进低碳经济发展方面发挥着重要的作用.现行消费税在促进低碳经济发展方面仍存在着不足.通过改进和调整,消费税对于促进低碳经济发展将发挥更加积极的作用.

  13. 税收政策如何促进低碳经济发展%How to Promote the Development of Low-carbon Economy by Tax Policy

    Institute of Scientific and Technical Information of China (English)

    吕丹; 李国茹

    2013-01-01

    随着经济的迅猛发展,工业化建设步伐仍然占据着重要地位,随之而来的就会遇到环境污染、资源枯竭等问题。其中大气中二氧化碳浓度升高带来的全球变暖已成为国际社会关注的焦点。低碳经济是一种可持续的发展模式,是能达到碳排放量、生态环境代价以及社会经济成本共赢的一种经济发展模式。文章在剖析我国发展低碳经济现有税制存在的问题的基础上,结合实际状况,提出解决问题办法,充分发挥税收政策对促进低碳经济发展的重要作用。%With the rapid economic development, the industrialization pace of building continues to occupy an important position, so following we will encounter environmental pollution, resource depletion and other issues. The global warming caused by carbon dioxide concentration in the atmosphere has become the focus of attention of the international community. Low-carbon economy is a sustainable model of development and is an economic development model which can achieve win-win of carbon emissions, costs of ecological environment and socio-economic costs. This article analyzed the problems in China's existing tax system for development of low-carbon economy, and based on that solutions are proposed according to the actual situation, to fully play the important role of tax policy in promoting low-carbon economy.

  14. 碳税的三重效应分析--碳税政策实施效应的比较%Analysis on Triple Effects of Carbon Tax:Comparison on implementation effects of carbon taxation

    Institute of Scientific and Technical Information of China (English)

    侯伟丽; 吴亚芸; 郑肖南

    2016-01-01

    Carbon tax is one of important environmental economic instruments, targeting to internalize environmental cost, cut fossil energy consumption and carbon emission. Since the 1990’s, many countries and regions have explored to implement carbon tax. But being an instrument to intervene economy, carbon tax produces not only environmental effect, but also economic effect and distribution effect. These three effects affect each other, and the final effect involves huge uncertainty:Carbon tax brings a certain decline of carbon emissions locally while probably inducing carbon leakage. At the same time, as interfering energy prices, carbon tax may increase energy cost, hurt industrial competitiveness, resident welfare, and employment. It is not easy to achieve targets of cutting carbon emission, avoiding market distortion, realizing economic growth, and avoiding adverse effects to the poor simultaneously. Therefore, many countries implement carbon tax cautiously. Especially in recent years, when the global economy continues to slump, many countries are trying to promote manufacturing industry development and to boost their economy out of weak situation. Their enthusiasm of implementing carbon tax has declined. China is a developing country that is undergoing difficult transition period. In the context of world economic growth slowdown, the mission of growth and employment is also very heavy. Considering complexity and uncertainty of carbon tax effects, levying of carbon tax should be very cautious.%碳税是一种重要的环境经济手段,其设立初衷是将环境成本内部化,减少化石能源的消费和碳排放量。20世纪90年代以来,许多国家和地区探索实施了碳税。但作为一个干预经济运行的政策手段,碳税不仅会产生环境效应,还会产生经济效应和分配效应。这些效应互相影响,最终效果存在较大的不确定性:碳税的引入会在本国或本地区带来碳排放量的一定程

  15. 低碳经济视角下的税收电子政务、税收政策探讨%Discussion on the tax of electronic government affairs, tax policy in the perspective of low carbon economy

    Institute of Scientific and Technical Information of China (English)

    吕丹; 李国茹

    2013-01-01

    随着工业化的迅猛发展,人类社会面临着环境污染和资源枯竭的严重威胁,发展低碳经济是目前应对资源紧缺、保护环境的唯一选择。税收政策在发展低碳经济中发挥着有效的调控作用,但还存在着不足,本文探讨问题,寻求解决问题措施,为发展低碳经济出一份力。%With the rapid development of industrialization,human society is facing environmental pollution and resource depletion serious threat,Development of low-carbon economy is the current response to the scarcity of resources,protection of the environment only choice.Tax policy in the development of low-carbon economy is playing an effective role in regulating, but there is still a shortage,this paper investigates the problem,seek measures to solve the problem for the development of low-carbon economy a force.

  16. 国外碳税税制的实践与启示--以澳大利亚与芬兰为例%Practice and Enlightenment of foreign carbon tax system--Take Australia and Finland as an example

    Institute of Scientific and Technical Information of China (English)

    邓瑞; 吴越; 马华阳

    2013-01-01

    The carbon tax as an important economic and effective mean to control carbon emissions, has achieved some results in recent years in the Europe, United States, Australia and Japan. This paper mainly by selecting two representative countries--Finland and Australia, focuses on the analysis of the carbon tax system and characteristics between the two countries, summarizes the successful experience of the two carbon tax system, in order to explore the road of China's carbon tax.%碳税作为一种能够有效控制碳排放量的重要经济手段,近年来先后在北欧、美国、澳大利亚甚至日本都开始得到了实践并取得了一定的成效。本文主要通过选取两个比较有代表性的国家--芬兰与澳大利亚,重点分析了两国的碳税税制及特点,总结两国的碳税制度成功经验,从而探索中国的碳税之路。

  17. Tax Competition through Tax Evasion

    OpenAIRE

    Klaus Beckmann

    2001-01-01

    In the present paper, 1 analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to explore three variants of the basic tax competition cum evasion game. Two distinct justifications for tax harmonisation emerge. First, harmonisation of taxation at the source can be supported with the usual spil...

  18. 西方国家碳税政策实践的比较及启示*%Carbon Tax Policy Practice in Western Countries:A Comparative Study and Enlightenment

    Institute of Scientific and Technical Information of China (English)

    林莉

    2013-01-01

    在我国开征碳税既有利于树立国际形象,也有利于缓解环境压力,改变粗放的经济增长方式。西方发达国家尤其是北欧国家在碳税的推行上积累了丰富的经验,通过对这些国家碳税政策特征进行比较,从征税范围、税率、税收收入使用和优惠政策四方面借鉴其成功经验。最后得出我国应循序渐进地推行适合我国国情的碳税政策的几点启示。%The levying of carbon tax in China will help the country to set up a good international image,re-duce the burden of environment,and change the existing mode of economic growth.Western developed countries,especially the Nordic countries,have accumulated rich experience in carbon tax practice.By comparing the characteristics of carbon tax policies in these countries,this paper points out that we should learn from their experience in terms of the scope of taxation,tax rate,tax service and their preferential policies.On such a basis,it summarizes the enlightening points in carrying out a carbon tax policy suitable for the situation of our country.

  19. 碳税政策的双重政策属性及其影响:以北欧国家为例%Dual Properties of Carbon Tax:Nordic Experience

    Institute of Scientific and Technical Information of China (English)

    段茂盛; 张芃

    2015-01-01

    碳税既是一种控制温室气体排放的政策,也是一种财税政策,其设计需同时满足国家财政和控制温室气体排放两方面的政策要求。因此在碳税政策设计过程中,需同时考虑并协调碳税政策对增加国家财政收入和控制温室气体排放的作用,具体的协调方式将对碳税政策的框架设计和政策效果产生显著影响。本文重点梳理了北欧各国碳税的演变历程,分析了北欧碳税政策的特点及其形成原因,并总结分析了在政策实践中碳税的不同表现形式。北欧国家的碳税政策是世界上最早的碳税实践,在其政策实践过程中表现出了相似的阶段性特征,各国碳税政策设计的主要目的均由早期的国家财政需要逐步转为控制温室气体排放以及与其它控制温室气体排放政策相衔接。而在每一个阶段中,受相似的政治需求影响,北欧各国的碳税政策设计均表现出一些明显的共性特点,形成了特定的表现形式。北欧国家碳税政策的演变说明,在碳税政策设计中往往难以充分兼顾财税目的和控制温室气体排放目的,从而更多地受到某一类需求的影响,并在不同政策目标驱动下表现出不同的特点。因此,在碳税政策设计时,应首先明确碳税政策所要解决的主要问题,并统一政府各部门对碳税作用的认识,以保证碳税政策可以更有针对性,避免其它政治需求对碳税解决主要矛盾的政策效果产生干扰。北欧国家碳税政策的演变对于我国以及考虑采用碳税政策控制温室气体排放的国家具有重要的启示意义。%Carbon tax is a policy instrument with dual purposes, i. e. GHG mitigation and fiscal revenue generation, therefore the demands from both sides shall be balanced in the design of carbon tax. When establishing carbon tax, the authorities should make appropriate coordination on the roles of carbon tax

  20. Taxes,Taxes and More Taxes

    Institute of Scientific and Technical Information of China (English)

    沈士臻

    2005-01-01

    Americans often say that there are only two things a person can be sure of in life:death and taxes.Americans do not have a comer on the“death”market,but many people feel that the United States leads the world with the worst taxes.

  1. Tax Culture as Tax Administration Staff Phenomenon

    OpenAIRE

    Viktor Synchak

    2013-01-01

    The concept of the tax culture has been grounded. Various approaches to the tax culture have been highlighted. The ambiguous aspects of the tax culture approaches and interpretation have been pointed out. The authors have also given the definition of the tax body officials' culture. The tax culture has been defined as a special kind of tax service employee's culture. The necessity of the tax culture phenomenon to be familiarized with by every tax official prior to their employment has been pr...

  2. Feasibility and Mode Selection of Carbon Tax Policy in China Based on Game Theory%中国碳税政策可行性与方式选择的博弈研究

    Institute of Scientific and Technical Information of China (English)

    于维生; 张志远

    2013-01-01

    To examine the applicability of the ' Pigouvian tax' in China's present development of low-carbon economy,the paper built a three-stage game model between the government and enterprises to analyze the feasibility and mode selection of carbon tax policy.Through model solution and numerical simulation it concluded:When contrasted,unified carbon tax and differential carbon tax would not improve the level of social welfare as a whole,and unified carbon tax policy had greater impacts on the level of total social welfare; differential carbon tax could expand the market share of low-carbon environmental friendly products,which helped to promote the development of low-carbon environmental friendly enterprises,while unified carbon tax would bring forth the problem of ‘adverse selection' in the marketplace; both forms of carbon taxes could promote enterprises to research and develop low-carbon technology while differential carbon tax was more effective; unified carbon tax enabled consumers to pay attention to the price attribute,while differential carbon tax made consumers pay more attention to the environmental friendliness of the commodity,and thus there were more low-carbon environmental friendly products bought by consumers.This paper argued that if the carbon tax policy was to be implemented at the present stage,differential carbon tax should be the chosen form,and the level of taxation should not be too high; there should also be increased financial supports for innovation in low-carbon technology of enterprises.The enterprise should establish the concept of low-carbon strategy,seize investment opportunities and command the heights of the industry.%为了探查“庇古税”在我国现阶段低碳经济发展中的适用性,本文构建政府与企业之间三阶段博弈模型,分析我国碳税政策的可行性和方式选择问题.通过模型求解和数值仿真得出结论:对比统一碳税形式和差异化碳税形式后发现,两种碳税形式都不会

  3. Effects on annual cost of solar/air-heat utilization system of carbon tax and interest rate for a residential house; Jutakuyo taiyo/taikinetsu riyo system no nenkan keihi ni oyobosu tansozei kinri no eikyo

    Energy Technology Data Exchange (ETDEWEB)

    Shen, Q.; Kenmoku, Y.; Sakakibara, T. [Toyohashi University of Technology, Aichi (Japan); Nakagawa, S. [Maizuru National College of Technology, Kyoto (Japan); Kawamoto, T. [Shizuoka University, Shizuoka (Japan). Faculty of Engineering

    1996-10-27

    In recent years, a system has been proposed that utilizes river heat, air-heat, exhaust heat from a cooler, etc., in addition to natural energy for the heat pump. With the introduction of such system, the amount of energy used and that of CO2 exhaust will be greatly reduced, but annual expenses will be increased as it stands. In order to improve the cost efficiency of the system, a proposal has been made for the introduction of an economic policy such as the carbon tax and a low interest financing system. With these matters in the background, the subject study predicts the production of solar cells in the future and, on the basis of this production, determines the price, conversion efficiency and equipment energy of solar cells in the future. Using these values and taking into consideration the introduction of the carbon tax and the low interest financing system, the optimum area was determined for solar cells and heat concentrators in a future residential solar/air-heat energy system. The carbon tax, being imposed on all CO2 discharges, had a large effect. Moreover, as the tax increased, annual expenses decreased for the solar/air-heat system. 3 refs., 6 figs.

  4. 碳税与许可证交易的对比分析%A Comparison between Carbon Taxes and Tradable Permits

    Institute of Scientific and Technical Information of China (English)

    陈秀梅

    2008-01-01

    随着经济的发展,我国二氧化碳(CO2)的排放量不断增加,减排的压力不断增大.而在众多的减排CO2的方法中,较为常用的是征收碳税(Carbon taxes)和许可证交易(tradable permits).虽然两者都具有市场效率的经济措施,但在有效性、不确定性和公平性方面的表现却各有优劣.综合来看,我国应当将完善碳税作为一个重要选择.

  5. Tax Sociology

    OpenAIRE

    LEROY Marc

    2009-01-01

    Tax sociology investigates the fundamental relationship between taxation, State and society. This article presents a literature review and issues on the sociopolitical side of tax sociology. Several social representations are considered : “contribution-tax”, “exchange-tax” and “obligation/constraint/tribute-tax”, but the elaboration of a typology of the tax State emphasizes “contribution-tax” paid by possibly altruist citizen to finance public policies. In the framework of fiscal democracy, t...

  6. Research on Green Income Tax to Promote the Development of Low Carbon Economy%促进低碳经济发展的绿色所得税研究

    Institute of Scientific and Technical Information of China (English)

    赵健; 陈明艺

    2016-01-01

    Based on the needs of the development of low carbon economy,from the sound of the green tax policy system concept of between 2004-2013 coal,petroleum and natural gas ultimately carbon dioxide emission quantity and green income tax,per capita GDP,industrial structure,urbanization rate as the object of study,and verifies the relationship between the development of low-carbon economy and green income tax.The study found that:tax revenue as an important way of government regulation and control of the economy,in the process of developing low -carbon economy is very necessary.The government should guide enterprises to develop low carbon energy through the preferential policies of enterprise income tax,to guide the orderly adjustment of industrial structure through relevant tax policies,and improve the incentive punishment mechanism of green income tax.%基于当前低碳经济发展的需要,从完善绿色所得税政策体系构想出发,以2004-2013年间的煤炭、石油、天然气最终二氧化碳排放量以及绿色所得税、人均GDP、产业结构、城市化率等为研究对象,验证了低碳经济发展与绿色所得税之间的关系。研究发现:税收作为政府调控经济的重要方式,在发展低碳经济的过程中是十分有必要的。政府应该通过企业所得税优惠政策引导企业开发低碳能源、通过相关税收政策引导产业结构的有序调整并完善绿色所得税的激励处罚机制。

  7. 东北老工业基地发展低碳经济的税收对策%Tax measures for developing low-carbon economy in Northeast Old Industrial Base

    Institute of Scientific and Technical Information of China (English)

    生艳梅; 孙丹; 李雪峰; 李绍萍

    2013-01-01

      针对东北地区环境的日益恶化以及碳排放量的逐年增加问题,阐述了东北老工业基地发展低碳经济的必要性,从税收角度探析了东北老工业基地发展和实施低碳经济存在的问题和障碍,提出开征碳税、环境税等建议,研究结果为东北老工业基地发展低碳经济提供参考。%Considering the environment deterioration and the increase of carbon emission in the northeastern region of China, it is considered necessary to develop low-carbon economy in The Northeast Old Industrial Base. Analyses were made of problems and obstacles of the low-carbon economy development in The Northeast Old Industrial Base from a tax per-spective and some suggestions were put forward, such as the collection of carbon tax and environmental tax. The results provide reference for the low-carbon economy development in The Northeast Old Industrial Base.

  8. Study on Green Tax System from the Perspective of Low-carbon Economy%基于低碳经济背景的我国绿色税收体系研究

    Institute of Scientific and Technical Information of China (English)

    郑洁; 翟胜宝

    2011-01-01

    Promoting low-carbon economy and harmonious society development through taxation or other revenue measures has become an important issue for taxation system reform in many countries.Low-carbon economy has become a major subject for China and the rest of the world.Low-carbon economy is not only an industrial and economic issue,but also the issue of environment,society and sustainable development.This paper presents that the tax system in China should be adapted to the requirements of low carbon economy,and combine the low carbon economic policies with the tax reform.Through the introduction of environmental taxes and carbon taxes,perfection of tax incentive system,the green tax system for low carbon economic development can be established.%通过征税或其他税收措施促进引导低碳经济,已成为许多国家税制改革的重要内容。发展低碳经济已成为全国乃至全世界共同面临的重大课题。低碳经济不仅是产业问题、经济问题,同时也是环境问题、社会问题和可持续发展问题。中国现有的税收体系在推广节能环保等低碳产品应用方面已经起到一定的促进作用,但仍然需要进一步完善。提出税收制度应适应低碳经济的发展要求,把低碳经济政策的制定与税制改革统筹结合,通过开征环境税、适时引进碳税、完善税收优惠政策等,构建适合中国低碳经济发展的绿色税收体系。

  9. Static Game Analysis with Complete Information about the Optimal Carbon Tax Rate%碳税最优税率确定的完全信息静态博弈分析

    Institute of Scientific and Technical Information of China (English)

    张金灿; 仲伟周

    2015-01-01

    针对我国碳税最优税率确定问题,本文构建了涉及碳排放企业、减排产品生产企业、政府规制部门三方的完全信息静态博弈模型,分析了影响参与方行为策略均衡的关键变量,并讨论了碳税最优税率确定的影响因素。研究结果认为,碳排放企业和减排产品生产企业所在市场的结构决定了碳税最优税率的大小:当两个市场都接近完全竞争市场的时候,碳税最优税率等于每单位二氧化碳排放所造成的边际社会损失;当碳排放企业所在市场接近完全竞争市场,而减排产品生产企业所在市场由几家企业垄断时,政府规制部门应该设定高于碳排放边际社会损失的碳税税率;当减排产品生产企业所在市场接近完全竞争市场,而碳排放企业所在市场由几家企业垄断时,政府规制部门设定的碳税税率应该低于碳排放边际社会损失;当两个市场都具有一定的垄断力量,则此时碳税最优税率是不确定的,关键要看哪个市场垄断力量相对较大。另外,碳税税率水平还受企业技术水平的影响,企业减排技术水平的提高会影响政府规制的效果。%In order to determine the optimal carbon tax rate in our country, this paper constructed a static game model with complete information involved in three parties ( carbon emission enterprise, production enterprise of emission reduction and government regulation department) , analyzed the key variables of participants’ action and equilibrium strategies, and discussed the factors that can impact the determination of the optimal carbon tax rate. The results show that optimal carbon tax rate is determined by the market structure of the first two parties. When the two markets are close to perfectly competitive market, the optimal carbon tax rate is equal to the marginal social cost caused by carbon emissions. When the first market is close to perfectly competitive

  10. Trading Off Tax Distortion and Tax Evasion

    OpenAIRE

    Wolfram F. Richter; Boadway, Robin

    2001-01-01

    Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage tax by a tax on specific consumption if the former is evaded and the latter not. The optimal tax structure can be characterized by an explicit formula.

  11. Taxing energy

    Energy Technology Data Exchange (ETDEWEB)

    Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

    1990-01-01

    In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.

  12. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...

  13. The Research of Environment Evaluation,Obstacle Overcoming and State Function about Carbon Tax%我国碳税开征环境的评价、障碍跨越方式及政府功用

    Institute of Scientific and Technical Information of China (English)

    管亚梅; 李园园

    2015-01-01

    The effective way of low carbon economy is scientific and reasonable carbon tax policy.At the present stage,the environment of carbon tax is very complex.The influence factors include international environment,law environment,econ﹣omy environment,system environment,and so on.Carbon tax is faced with many reality obstructions.Our country can choose appropriate ways to overcome obstacles and successfully implement carbon tax.%选择科学合理的碳税政策是完善低碳经济发展方式的有效途径。现阶段,我国碳税开征的环境复杂,从国际环境、立法环境、经济环境、制度环境和社会环境的分析中可以看出对碳税的影响各有利弊。虽然碳税的开征存在着意识、制度、技术等方面的现实障碍,但是,我们可以选择适宜的障碍跨越方式,同时使政府在碳税设计、时机选择、法规完善、征管建设、协调机制等方面发挥必不可少的功用,让我国的碳税得以顺利实施。

  14. Research on Impact of Carbon Tax on China Industrial Innovation Ability and its Mechanism%碳税对我国工业创新能力影响及机制研究

    Institute of Scientific and Technical Information of China (English)

    刘景卿; 俞海山

    2013-01-01

    在我国,碳税已被提到议事日程。技术创新是减少碳排放的根本,工业是我国碳排放的主要来源,研究碳税对工业创新能力影响及机制意义重大。采用CGE模型定量模拟碳税对我国工业创新能力的影响及机制研究,得出:总体上,征收碳税会减弱大多数工业部门的创新能力,而补贴碳税却能减弱甚至消除这种不利影响,因此在碳税征收后需给予一定的补贴额度。具体分析,除交通运输设备制造业无需补贴,传统能源密集型部门和创新能力较强部门的最优补贴率均不低于50%,而其他部门仅需较低的补贴率即可实现创能能力的提高。因此,政府在制定碳税征收政策时,在统一碳税税率水平后,需针对不同工业部门制定不同的后续补贴政策。%In our country,the carbon tax has been put on the agenda. For technical innovation being the foundation in reducing carbon emission and industries'leading status in the field of carbon emission source in our country,the research on effect of carbon tax on China industrial innovation ability and its mechanism has great significance. Use CGE model to make quantitative simulation of the research on effect of carbon tax on China industrial innovation ability and its mechanism. The result is:As a whole,carbon tax will weaken the innovation ability of most industrial sectors,while carbon tax subsidies can weaken or even eliminate this adverse effect,so giving some subsidies after collecting carbon tax is necessary. To analyze concretely,except the transportation equipment manufacturing industry which needs no subsidies,traditional energy intensive sectors and those with strong innovation ability need a subsidy rate no less than 50%,the other sectors only need low subsidy rate to realize the enhancement of innovation ability. Therefore,when the gov-ernment makes carbon tax policy,after unified the tax rate level,they should make different

  15. 基于碳交易及碳税条件下的低碳石油供应链运输网络优化研究%Research on the optimization of low carbon petroleum supply chain transportation network under the perspective of carbon trading and carbon tax

    Institute of Scientific and Technical Information of China (English)

    关高峰; 董千里

    2014-01-01

    从石油供应链运输网络中油田、炼油厂、消费城市等供应链节点间的运输网络出发,文章构建了基于碳交易及碳税条件下的低碳石油供应链运输网络。然后,从碳交易及碳税两个角度将如何实现优化低碳石油供应链运输网络进行了分析并提出建议。%From the node of oil,refinery and city,which is in the supply chain of petroleum transportation network,this paper constructs a low carbon petroleum supply chain transportation network based on carbon trading and carbon tax,Then,how to realize the optimiza-tion of low carbon supply chain of oil transportation networks are analyzed and suggestions are put forward from perspectives of carbon trading and carbon tax.

  16. The implications of air travel taxes

    NARCIS (Netherlands)

    J. Zuidberg

    2015-01-01

    In recent years, air travel taxes have been introduced by different countries throughout Europe. Often, these tax measures serve a revenue-raising goal, but are promoted as measures that aim to cut back carbon emissions by the aviation industry. Their effectiveness with respect to the reduction of c

  17. Bidirectional Mechanism between Carbon Tax and International Trade and Policy Choice in China%碳税与国际贸易的双向作用机理及我国的政策选择

    Institute of Scientific and Technical Information of China (English)

    王玮

    2012-01-01

    Carbon tax is the result of international trade problems with global climate change driven by developed coun- tries. Carbon tax has important effect on international trade competitiveness,international trade activities and international trade rules. Before reaching the international climate treaty, carbon leakage caused by international trade will make the goal of reduc ing carbon emissions by carbon tax partially fail. But in the long run ,international trade may also promote popularization of car bon tax in the world. To cope with global climate change and carbon tax's influence on china properly, it is very important to re alize the relationship between carbon tax and international trade accurately.%碳税是经济发达国家将国际贸易问题与全球气候变化联系起来的产物。碳税的开征对各国贸易竞争力、国际贸易分工格局和国际贸易规则的调整等都会产生较大的影响。在国际气候条约没有达成的背景下,由国际贸易活动引致的“碳泄漏”会使得碳税抑制碳排放的功效大打折扣,但从长远看国际贸易也有可能推动碳税在全球的普及。本文从多个视角辩证地分析了碳税与国际贸易之间的相互作用机理,并探讨了在全球气候变化背景下对我国出口贸易乃至整个经济发展都会产生重要影响的碳税政策选择问题。

  18. 碳税约束的城市冷链物流配送网络设计%Distribution Network Design for Carbon Tax-Constrained Urban Cold Chain Logistics

    Institute of Scientific and Technical Information of China (English)

    杨建华; 郭继东; 马书刚

    2012-01-01

    为了减轻即将出台的碳税政策对城市冷链物流配送活动所带来的成本压力,建立了一个考虑碳税成本,且冷库能力受限的冷链物流配送网络拓展模型.通过合理设计输入参数,设定碳税范围在0.01 ~0.10元/kg CO2eg(二氧化碳当量)之间变化,并基于在YALMIP工具箱中建模,借助优化套件对模型进行精确求解,得到了不同碳税率条件下,配送网络的节点和产品流向设计方案.研究结果表明:递进型的碳税率政策实施后,冷链配送企业可以通过网络微调策略,实现最大30%的碳排放缩减,而对应的总体运营成本仅仅增加了不到10%.最后得出结论:应用所提出的优化模型及精确求解方案,可以从运营优化角度,找到城市冷链配送网络的最佳设计方案,部分抵消碳税成本压力,为企业前瞻性的运营决策提供依据.%To mitigate cost burden resulting from the forthcoming carbon emission tax to the urban cold chain distribution activities, an extended distribution network model for carbon tax-constrained capacitated cold chain logistics is developed. Under varying carbon tax rates ranging from 0. 01 to 0. 20 RMB per kg carbon dioxide equivalence ( CO2eq ) , the model is expressed in YALMIP toolbox and exactly solved by an optimization kit. By this method, solutions for the distribution network and product flows are obtained under different carbon tax rates. Results show that, when the policy of progressive carbon tax rates comes into effect, by fine-tuning strategies on the distribution network, a cold chain service company can decrease its carbon emission by at most 30% , while the total corresponding operation cost increase by less than 10% only. This shows the effectiveness of the proposed method.

  19. Can Electronic Tax Invoicing Improve Tax Compliance?

    OpenAIRE

    Lee, Hyung Chul

    2016-01-01

    This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance through enhanced transparency of business transactions and taxpayer services. First implemented in 201...

  20. 碳税对能源密集型产业国际竞争力影响研究%Impact of Carbon Taxes on the International Competitiveness of Energy-intensive Industries

    Institute of Scientific and Technical Information of China (English)

    赵玉焕; 范静文

    2012-01-01

    Carbon tax, as a GHG-emission-reducing measure, is strongly recommended by academic circles and international organizations. But many countries are concerned about the potential negative impact of a carbon tax on their international competitiveness of energy intensive industries; it is a very important political concern for a country to implement carbon tax policy. Therefore, this paper analyzes this issue empirically, and studyies the impact of carbon tax on the international competitiveness of the energy-intensive industries of OECD countries. Based on the basic gravity model, this paper has improved the model by introducing a set of carbon tax policy variables to measure the impact of carbon tax on the international competitiveness of the energy-intensive industries. 21 OECD countries and 9 sample energy-intensive industries are studied in this part. The results show that carbon tax has a statistically negative impact on the international competitiveness of energy-intensive industries. This is particularly true when the focus is on the non-resource based industries, possibly because different levels of subsidies and exemptions are granted for different industries affected by the carbon tax. Compared with resource-based industries, non-resource based industries gain more subsidies and exemptions.%碳税是学术界和国际组织极力推荐的一种温室气体减排措施.但征收碳税可能会对征收国的能源密集型产业国际竞争力产生负面影响,一直以来这个问题都是各国普遍担心的,也是各国能否顺利实施碳税政策的重要政治考量.文章对碳税对OECD国家能源密集型产业国际竞争力的影响进行实证研究,以借鉴OECD国家碳税政策实施经验,为中国碳税政策制定提供借鉴.文章在对基本引力模型进行改进的基础上,引入一组碳税政策变量构建了碳税对能源密集型产业国际竞争力影响的计量模型,以21个OECD国家为研究对象,对征收碳税对

  1. 欧盟征收碳税对我国航运经济的影响与对策%The impact of EU carbon tax on China's maritime economy and countermeasures thereof

    Institute of Scientific and Technical Information of China (English)

    秦粮朋; 左晓强

    2012-01-01

    This paper, through elaborating the background and purpose of the EU carbon tax, analyzes its impact on our current shipping economy, proposes a number of measures on how to effectively deal with the carbon tax which may be imposed on the shipping industry, with a view to helping develpment of China's shipping industry and providing a reference for filrther research.%文中通过梳理欧盟征收碳税(航海)的背景及目的,分析其对我国目前航运经济的影响,就如何有效应对可能强加给航运业的碳排放税提出了若干对策,以期助力于我国航运业的发展,同时为进一步研究提供参考。

  2. Analysis of the Effects of Introduction of an Additional Carbon Tax on the Slovenian Economy Considering Different Forms of Recycling

    Directory of Open Access Journals (Sweden)

    Matjaž Koman

    2014-12-01

    Full Text Available This paper outlines some of the environmental and economic implications of an additional CO2 tax of EUR 15/tCO2 in Slovenia in the period 2012-2030 in order to determine whether it yield a double dividend. Authors analyze (using E3ME model different forms of revenue recycling by reducing the social security contributions of either the employers or the employees or by reducing the public deficit, in order to identify the optimal fiscal instrument for improving the environmental and economic welfare (double dividend. In this policy orientated paper authors argue that a reduction of employee social security contributions has more favourable effect than a reduction in employers' social security contributions.

  3. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

    We let consumers vote on tax regimes in experimental markets. We test if taxes on sellers are more popular than taxes on consumers, i.e. on voters themselves, even if taxes on sellers are inefficiently high. Taxes on sellers are more popular if voters underestimate the extent of tax...

  4. 基于碳税的政府与企业行为博弈模型研究%A Game Model for Government and Enterprise Behaviour Based on a Carbon Tax

    Institute of Scientific and Technical Information of China (English)

    李媛; 赵道致; 祝晓光

    2013-01-01

    In the process of supply chain low-carbonization, a three-stage game model is constructed between the government and enterprises by considering the carbon tax as one regulation mode. This model integrates factors such as low-carbon production, consumer low- carbon preferences and carbon rates. In the first stage, the government determines the carbon tax rate; in the second stage, manufacturers determine optimal emission reduction rates; and in the third stage, manufacturers determine prices of their own products. Our research shows that levying carbon tax plays an effective role in driving enterprises to reduce carbon emissions. In the proposed implementation phase, the government sets the carbon rate at 10 CNY/tCO2 and then increases it gradually over time to reach 50 CNY/tCO2. The rate of emission reduction will change from 4.11% to 20.65%. Under different carbon rates the performance of enterprises is changes. The higher the carbon tax, the faster the rate of emission reduction, but it has less impact on product pricing and general producers. Under the rapid development of a low-carbon economy, the Chinese government has signed the Kyoto Protocol and committed that Chinese unit GDP carbon dioxide emissions in 2020 will be reduced by 40%~50% of 2005 levels. In order to realize this goal, the proper carbon tax should be chosen by forecasting models. We also present an application analysis to test the effects of variation in different factors so as to provide technical guidance and data support for low-carbonization supply chain management.%在供应链低碳化过程中,考虑到政府拟采取征收碳税的方式对制造企业碳排放进行规制,构建了政府和企业的三阶段博弈模型.在模型中综合考虑了产品低碳度、消费者低碳偏好、碳税税率等因素,使模型更加接近现实从而减少预测误差.第一阶段为政府制定单位碳排放的征收税率,第二阶段为制造商确定最优减排率,第三阶段为制造

  5. Constitutionalization of tax definition

    OpenAIRE

    Francisco J. Ruiz de Castilla Ponce de León; Carmen Robles Moreno

    2013-01-01

    The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

  6. Constitutionalization of tax definition

    Directory of Open Access Journals (Sweden)

    Francisco J. Ruiz de Castilla Ponce de León

    2013-12-01

    Full Text Available The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

  7. Income Tax Buyouts and Income Tax Evasion

    OpenAIRE

    Goerke, Laszlo

    2014-01-01

    A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for evasion is a function of undeclared income or (2) the penalty depends on the amount of taxes evaded, an...

  8. Environmental tax shifting in Canada : theory and application

    International Nuclear Information System (INIS)

    Canada's leading energy and resource companies along with the Pembina Institute for Appropriate Development have collaborated in the Triple E Tax Shift Research Collaborative which examines the use of environmental tax shifting in Canada. The objective is to design, evaluate and advance federal and provincial environmental tax shifts that will influence individual behaviour and decisions to improve ecological integrity through measurable reductions in materials and energy throughput, and to maintain or increase economic competitiveness through the creation of a tax framework that would encourage businesses to improve energy efficiency. Another objective is to increase employment and social benefits through more employment opportunities and improved quality of life. Environmental tax shifting means shifting a portion of a government's tax base onto goods, services and activities associated with harmful environmental impacts that add to societal costs. Tax shifting can be implemented by offering rebates to consumers of environmental significant goods, or by adjustments to existing taxes so that environmentally sensitive goods are taxed at a lower rate than environmentally harmful goods and services. Environmental tax shifting can also be implemented by reducing existing environmental taxes and introducing a carbon dioxide emissions tax. This report is the first product of the collaboration and is intended to promote public dialogue on the subject and identify ways to implement environmental tax shifting. tabs., figs

  9. Tax Expenditures in Croatia

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.

  10. Cash-Flow Tax

    OpenAIRE

    Parthasarathi Shome; Christian Schutte

    1993-01-01

    The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive income tax in actual practice. Variants of the tax, with their advantages and disadvantages, demonstrate that it would require careful design. Simplicity is not an obvious property because of expectable administration problems related to tax avoidance and evasion through transfer pricing; to infl...

  11. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

    Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

  12. Collecting Taxes Database

    Data.gov (United States)

    US Agency for International Development — The Collecting Taxes Database contains performance and structural indicators about national tax systems. The database contains quantitative revenue performance...

  13. Tax Benefits

    OpenAIRE

    Hayhoe, Celia Ray; Hsu, Chungwen

    2009-01-01

    There are seven main categories on which the USDA bases its calculations for raising a child: housing, food, transportation, clothing, health care, childcare, education, and miscellaneous goods and services. This is an overview of tax benefits. This is one fact sheet in a series entitled Children and Family Finances. This fact sheet was revised from Planning for Baby ヨ Family Finances by Hayhoe, C., Jamison, S. Dillard, A. F., and Chase, M.

  14. Sensitivity Analysis on Carbon Tax and Gas Price of Distributed Energy System Under Optimal Strategy%分布式能源系统最佳策略下碳税与气价敏感性分析

    Institute of Scientific and Technical Information of China (English)

    赵军; 王惠; 康利改; 安青松

    2016-01-01

    Considering the limitation of combined cooling,heating and power(CCHP)system application at present,a three-dimensional model simulating the correlation of system load with efficiency,load ratio and cooling water temperature was established,which consisted of CCHP,electric heat pump and energy storage.The conver-sion coefficient of adding carbon tax to electricity price was put forward,and the system model of distributedsystem taking the day operating cost as the target was built based on carbon emissions,carbon tax and the electricity buy-back from on-site(the surplus electricity out of the distributed system can be sold back to the grid when the generated power exceeds local demands).Then the conversion coefficient of adding carbon tax to the electricity price that con-siderated the environment and economy was proposed,the model of regard operating cost as the target was built, based on the analysis on several different operation strategies of the system,it is shown that the distributed system brings out better economic benefit when the carbon tax is added to the electricity price entirely,and the heat priority mode is the best operating strategy.Finally,by comparing the economy of the distributed system with traditional coal-fired power plant system,and conducting a sensitivity analysis on carbon tax value and gas price,it is shown that the carbon tax and gas price for the distributed system and coal-fired power plant system are economically interac-tive;when the gas price is 3.15 CNY/m3 and carbon tax is higher than 0.75 CNY/kg or the carbon tax is 0.30 CNY/kg and gas price is lower than 2.00 CNY/m3,the distributed system has better economic benefit than the traditional coal-fired power plant system.%针对目前冷热电(CCHP)三联供分布式系统应用的不完善性,提出了一套包含CCHP、电热泵、蓄能系统的分布式能源系统,以及能够模拟分布式系统负荷和系统效率与负荷率、冷却水温的三维关联模型.考

  15. 碳交易与碳税兼容性分析--兼论中国减排路径选择%Study on the Pathway of China to Mitigate Emissions Based on the Compatibility of Carbon Tax and ETS

    Institute of Scientific and Technical Information of China (English)

    魏庆坡

    2015-01-01

    As important environmental policy instruments, ETS and carbon tax are dedicated to address climate change and promote low carbon economy. However, none of them could achieve the theoretical emission reduction results. With the increasingly serious climate problem and emission mitigation presaue, more and more countries are trying to employ more than one environmental policy instrument to tackle carbon emission issues, including China. But the realistic problems are whether these two ‘quite different ’ emission reduction systems could work well and how they can work well. On the basis of theory analysis, this paper discussed the compatibility between absolute emission reduction target and carbon tax, and the result shows that there are systematic problems. As to relative emission reduction target, the result shows that it could be compatible with carbon tax. For the issues related to absolute target, this thesis argued that ceiling price and floor price, banking system, borrowing system, reducing the overlap of adjustment coverage, projects offsetting and other systems should be introduced, which could improve the defects of both in reality and constitute a hybrid system with enhancing both advantages and avoiding their disadvantages. With background of establishing national ETS market and preparation of carbon tax, taking the compatibility analysis above as a basis, proceeding from China ’ s reduction commitment and domestic pilot ETSs, we argued that China, as a developing country, should consider the social economy development as the prerequisite of emission mitigation. Responding to initial period of mitigation and arduous reduction task, as well as low-volume transaction having little impact on allowance price fluctuation, this paper put forward that incorporating carbon tax to address environmental complexity and diversity. Furthermore, these instrument combinations could increase taxes revenues, balance mitigation pressure, etc. Therefore, the pathway

  16. Economic effects on taxing CO{sub 2} emissions

    Energy Technology Data Exchange (ETDEWEB)

    Haaparanta, P. [Helsinki School of Economics (Finland); Jerkkola, J.; Pohjola, J. [The Research Inst. of the Finnish Economy, Helsinki (Finland)

    1996-12-31

    The CO{sub 2} emissions can be reduced by using economic instruments, like carbon tax. This project included two specific questions related to CO{sub 2} taxation. First one was the economic effects of increasing CO{sub 2} tax and decreasing other taxes. Second was the economic adjustment costs of reducing net emissions instead of gross emissions. A computable general equilibrium (CGE) model was used in this analysis. The study was taken place in Helsinki School of Economics

  17. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  18. European tax law

    NARCIS (Netherlands)

    B.J.M. Terra; P.J. Wattel

    2008-01-01

    This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. For students, an abridged student edition textbook is available. The book offers a systematic survey of the tax implications of the EC T

  19. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2008-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Pr

  20. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

    @@ Tax planning is legal planning activities for tax savings, meaning tax payers make operation plans within the national policy framework and choose operation programs favorable to tax savings.Along with a maturing socialist market economy system in China, tax planning is becoming an integral part of enterprise management and operation.For a better tax planning, enterprises have to fully understand the meaning, get proficient at relevant strategies, and apply these methods to save taxes and realize the maximization of enterprise value while considering the actual situation.

  1. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household...... capitalization from earlier studies. Furthermore, we find no effect of property taxes on house prices. We attribute this to the low levels of Danish municipal property tax rates compared to income tax rates....... of only 31%. We use 2007 municipal reform in Denmark in which 256 municipalities changed tax rates, as an exogenous shock to taxes. The exogeneity of the shock to taxes and the size of the data set is an improvement over earlier studies. Our findings significantly downward adjust the degree of tax...

  2. Reflections on the Scandinavian model: some insights into energy-related taxes in Denmark and Sweden

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2015-01-01

    This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part...... of their transition to low-carbon energy systems....

  3. Introduction of a Uranium tax in Finland

    International Nuclear Information System (INIS)

    In Finland, it is possible to create a tax model on uranium that will not compromise the profitability of future power plant investments or decisively reduce climate policy incentives for carbon-free energy production. The rise in energy costs caused by the tax could be compensated by lowering the electricity tax imposed on industry. The estimates above were made by Managing Director Pasi Holm and Professor Markku Ollikainen, who, on 4 February 2011, handed over their report concerning introduction of uranium tax to Minister of Economic Affairs Mauri Pekkarinen. According to the administrators, one can deem nuclear power to include specific grounds for imposing a tax via the fact that storage of used nuclear fuel involves a (infinitesimally small) risk of accidents with irreversible effects, and that, through the EU climate policy, nuclear power companies gain extra profit 'for nothing', i.e. windfall profit. The EU Energy Tax Directive facilitates collection of uranium tax. Uranium tax, imposed as an excise tax, would target the nuclear power plants in operation as well as the Olkiluoto 3 plant, presently under construction. The amount of uranium fuel used would serve as the basis of taxation. Holm and Ollikainen introduce two tax models, adjustable in a manner that the uranium tax would yield revenues of approximately EUR 100 million a year. The companies would still keep more than half of the profit and the state, depending on the model used, would collect 43 to 45 per cent of it via the tax. In the minimum tax model, the uranium tax is 44.5 of the difference between the market price of emission allowance and the average price of 2010 (EUR 15/tonne of CO2), used as the comparison price, the minimum being EUR 2/MWh. The tax would yield a minimum of EUR 67 million to the state a year. When the emission allowance price rises to EUR 30, the tax would be EUR 6.7/MWh and the state would earn revenues of EUR 223 million. In a flexible tax model, the fixed part of the

  4. From Optimal Tax Theory to Applied Tax Policy

    OpenAIRE

    Jacobs, Bas

    2013-01-01

    This paper aims to provide a perspective on the ideal tax system using insights from optimal-tax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labor income tax, in-work tax credits, the design of the capital income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental taxes, and corrective taxes on alcohol and tobacco.

  5. Does More Progressive Tax Make Tax Discipline Weaker?

    OpenAIRE

    Tatiana Damjanovic

    2005-01-01

    This paper investigates the relationship between the disparity in tax base and tax collection. I address the tax collection problem with traditional industrial organization approach. Thus, I model the "tax minimization" industry where the supplier helps taxpayers to avoid their tax liability. I find that lower income inequality as well as a less progressive tax code may result in a smaller number of tax payers committing to their tax duties. Finally, I question the reduction in the highest ta...

  6. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  7. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

    Pedersen, Anders Branth; Nielsen, Helle Ørsted; Andersen, Mikael Skou

    2015-01-01

    This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highest...... pesticide taxes on agriculture, which makes it interesting to analyze how effective they have been. Here the effects of the ad valorem tax (1996-2013) are analyzed. The case study demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, not all...... individuals in the target group necessarily react to the economic incentives as predicted by economic modeling. It also demonstrates that a small first green-tax-step over time might develop into a better tax design....

  8. Tax penalties in SME tax compliance

    Directory of Open Access Journals (Sweden)

    Artur Swistak

    2016-03-01

    Full Text Available Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.

  9. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...... tax could be relevant for New Zealand....

  10. Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?

    OpenAIRE

    Murray, Matthew N.

    1997-01-01

    Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.

  11. Business Tax in China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

    Business tax is a tax payable against turnover by all enterprises and individuals undertaking the following business activities:providing taxable services, including communication, transport, construction, finance and insurance, telecom, culture,

  12. NM Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  13. Are female CFOs less tax aggressive? Evidence from tax aggressiveness

    OpenAIRE

    Francis , Bill B; Hasan, Iftekhar; Wu,Qiang; YAN Meng

    2014-01-01

    This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as comp...

  14. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax...... subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments....

  15. Dynamic tax depreciation strategies

    OpenAIRE

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2011-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the de- preciation method has to be set ex ante and cannot be changed during the useful life of the a...

  16. Controlling tax evasion fluctuations

    Science.gov (United States)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  17. Measuring Tax Complexity

    OpenAIRE

    David Ulph

    2014-01-01

    This paper critically examines a number of issues relating to the measurement of tax complexity. It starts with an analysis of the concept of tax complexity, distinguishing tax design complexity and operational complexity. It considers the consequences/costs of complexity, and then examines the rationale for measuring complexity. Finally it applies the analysis to an examination of an index of complexity developed by the UK Office of Tax Simplification (OTS). Postprint

  18. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  19. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China increases its income tax exemption threshold to reduce tax burdens on low-wage earners As a company clerk, 32-year-old Ren Jun doesn’t make a lot of money.Of his meager paycheck, he needs to pay about 250 yuan ($39) in taxes each month. From September,

  20. Tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Abakarova Rabiyat Shamsudinovna

    2014-05-01

    Full Text Available The article deals with the tax culture. It describes the reasons, which encouraged the formation of high level of tax culture in the Western countries. The author distinguishes a number of the most significant factors affecting the sustainability of the national mentality. The author compares the different attitudes to the payment of taxes in Rus-sia and other countries.

  1. Optimization of firm's tax liability

    OpenAIRE

    Švihálek, Pavel

    2012-01-01

    The thesis is divided in two basic parts. The first part includes structure of the tax system in the Czech Republic, explanation of tax definitions and characteristics of Czech tax system. The goal of the first part is to clarify the tax system, tax base calculation and factors that influence its amount. The second part is structured more practically and should offer several possibilities of how to optimize the firm's tax liability, with focus on the corporate income tax.

  2. Opportunities and potential costs of an environmental tax. Working paper Nr 34

    International Nuclear Information System (INIS)

    After having outlined the role of an environmental tax in the policy for energy transition, the author discusses the definition of this tax and its objectives. She discusses the characteristics a carbon tax could have in terms of base, of exemption, of tax rate determination by using a cost-efficiency ratio, and of expected revenues. She identifies and comments benefits and drawbacks of an environmental tax, i.e.: economic and environmental benefits, lessons learned from the Swedish case (implementation of a carbon tax in 1991), negative impacts on economy, and assessment of anticipated macro-economic impacts by using economic models. She finally discusses the conditions of acceptability of such a tax by considering how revenues are redistributed

  3. 基于实物期权的碳税政策对CCS项目投资决策影响研究%Research on the Effect of Carbon Tax Policy on CCS Projects Investment Decision Based on Real Option

    Institute of Scientific and Technical Information of China (English)

    林则夫; 文书洋; 宋斌

    2015-01-01

    全球变暖对人类的生存和发展造成了巨大的威胁. 作为一个崛起中的大国,节能减排、保护环境是中国不可避免的责任更是可持续发展的要求. 碳捕集与封存( CCS)技术可以实现短期大量减排,受到各国重视. CCS项目具有不确定性,投资者在投资过程中具有较高的决策灵活性. 本文在考虑CCS投资特点的基础上,建立了基于实物期权CCS项目投资决策模型. 大量研究表明碳排放政策是影响投资者决策的重要因素,本文设定税率为政策变量,给出了包含推迟期权价值的CCS项目价值函数. 假设使得CCS项目价值为正的最低税率是最佳的税率. 以项目价值函数等于零为临界条件求解模型得到临界税率与其他技术经济变量的隐函数.最后,本文结合案例用数值仿真的方法研究了各技术经济变量对临界税率的影响. 发现税收政策的有效性主要受到碳交易价格、无风险利率以及CCS项目的投资额的影响. 最后根据研究发现提出了政策建议.%Global warming is a challenge and threat for human beings. As a rising power, China has its own obligation to contribute to emission reduction which is also a requirement of sustainable development. CCS technology plays an important role in emission reduction for its ability to achieve large amount of reduction in a short time. CCS investment is full of uncertainty, the investors have flexibility during the process. In this paper, the characteristics of CCS investment was taken into account, and the investment decision model of CCS investment was build. Researches show that policy on CO2 emission is a key factor of CCS project investment decision. In this study, carbon tax rate is set as policy variable. Function of project value of CCS is given, which take the value of real option into consideration. Under the assumption that as long as the tax rate is able to make manufacturers to invest in CCS, the policy is

  4. CHINA INCREASED PETROLEUM TAX

    Institute of Scientific and Technical Information of China (English)

    Mu Xueping

    2005-01-01

    @@ After half a year's gestation and adjustment, the State Administration of Taxation finally set new tax rate of petroleum resources. Notification issued by the Ministry of Finance and the State Administration of Taxation said the petroleum resources tax standard would be lifted nationwide, after the tax rate adjustment, tax on crude oil would be increased to RMB 14-30 yuan per ton and that on natural gas to RMB 7-15 yuan per thousand cubic meters. The new tax rate has been effective nationwide since July 1.

  5. TAX REFORM IN SINGAPORE

    OpenAIRE

    Glenn Jenkins; Rup Khadka

    1998-01-01

    Globalization has forced many governments to change their economic policies, including tax policies, in the recent years. It has had an even greater impact on Singapore’s economy due to the high degree of its openness with respect to trade and investment. In this context, Singapore undertook a major restructuring of its tax system in the early 1990s. The introduction of a modern value added tax system (goods and services tax) was a part of the overall tax reform package. This paper examines h...

  6. The impact of tax reform on new car purchases in Ireland

    Energy Technology Data Exchange (ETDEWEB)

    Hennessy, Hugh [Economic and Social Research Institute, Dublin (Ireland); Tol, Richard S.J., E-mail: richard.tol@esri.ie [Economic and Social Research Institute, Dublin (Ireland); Institute for Environmental Studies, Vrije Universiteit, Amsterdam (Netherlands); Department of Spatial Economics, Vrije Universiteit, Amsterdam (Netherlands); Department of Economics, Trinity College, Dublin (Ireland)

    2011-11-15

    We examine the impact of recent tax reforms in Ireland on private car transport and its greenhouse gas emissions. A carbon tax was introduced on fuels, and purchase (vehicle registration) and ownership (motor) taxes were switched from engine size to potential emissions. We use a demographic model of the car stock (by age, size, and fuel) and a car purchase model that reflects the heterogeneous distribution of mileage and usage costs across various engine sizes. The model shows a dramatic shift from petrol to diesel cars, particularly for large engines. The same pattern is observed in the latest data on car sales. This has a substantial impact on tax revenue as car owners shift to the lower tax rates. The tax burden has shifted from car ownership to car use, and that the overall tax burden on private car transport falls. As diesel engines are more fuel efficient than petrol engines, carbon dioxide emissions fall modestly or, if we consider the rebound effect of travel costs on mileage, minimally. From the perspective of the revenue, the costs per tonne of carbon dioxide avoided are (very) high. - Highlights: > Ireland has reform fuel and car taxes to inventivize emission reduction. > These tax reforms are likely to cause a large shift from petrol to diesel cars. > Carbon dioxide emissions will fall as a result. > Tax revenues will fall too. > The exchequer cost per tonne of CO{sub 2} avoided is very high.

  7. From taxes to permits? The Norwegian climate policy debate

    International Nuclear Information System (INIS)

    Taxation as an instrument for environmental policy (green taxes) has been a topic of heated debate in Norway for almost 30 years. The subject of environmental taxes has time after time inflamed both policy makers and scholars alike. The suitability of green taxes as a policy instrument was first discussed in the 1970s. The 1980s introduced the idea that income from green taxes would make reductions in other taxes possible: a green tax reform. In the 1990s, the tax discussion boiled down to whether or not all polluters should face the same carbon tax. Lately, however, the discussion around the Kyoto Protocol has led to increased interest around the alternative of introducing a system of tradable emission quotas. Environmental taxation might thus be a declining policy instrument in Norway. This is contrary to recent developments in several other European countries such as the United Kingdom, Germany, and the Netherlands. This paper explores why the idea of a green tax reform never got off the ground in Norway by providing an overview of Norwegian environmental policy in the period from 1972 to early 2000. (author)

  8. From taxes to permits? The Norwegian climate policy debate

    Energy Technology Data Exchange (ETDEWEB)

    Bretteville, Camilla; Soefting, Guri Bang

    2000-09-01

    Taxation as an instrument for environmental policy (green taxes) has been a topic of heated debate in Norway for almost 30 years. The subject of environmental taxes has time after time inflamed both policy makers and scholars alike. The suitability of green taxes as a policy instrument was first discussed in the 1970s. The 1980s introduced the idea that income from green taxes would make reductions in other taxes possible: a green tax reform. In the 1990s, the tax discussion boiled down to whether or not all polluters should face the same carbon tax. Lately, however, the discussion around the Kyoto Protocol has led to increased interest around the alternative of introducing a system of tradable emission quotas. Environmental taxation might thus be a declining policy instrument in Norway. This is contrary to recent developments in several other European countries such as the United Kingdom, Germany, and the Netherlands. This paper explores why the idea of a green tax reform never got off the ground in Norway by providing an overview of Norwegian environmental policy in the period from 1972 to early 2000. (author)

  9. 基于可计算的一般均衡模型的我国碳税政策“双重红利”研究%Research on "Double Dividend" of the Carbon Tax Policy Based on CGE Model

    Institute of Scientific and Technical Information of China (English)

    王健

    2011-01-01

    建立了分析我国减少二氧化碳排放而征收碳税的可计算的一般均衡模型,分析碳税政策的“双重红利”.结果显示:为减少二氧化碳排放而征收碳税,对社会经济变量将造成一定的负面影响.保持财政中性,在征收碳税的时候,减少居民或者企业间接税,都可以在减少二氧化碳排放量的同时提高社会福利或者保持社会福利变化不大,实现碳税的“双重红利”.但是在保持财政中性,在征收碳税的同时减少企业所得税,虽然减少了二氧化碳排放量,居民的社会福利却有了更大程度的下降.%The paper establishes the CGE model to analyse "double dividend" of carbon tax policy, and to reduce dioxide emissions in China. The results show that carbon tax policy has some negative impact on socio-economic variables. To maintain fiscal neutrality, when the government levy the carbon tax and reduce the indirect taxes residents or businesses, we can improve the social welfare or keep little change, and reduce dioxide emissions, and achieve the "double dividend" . However, to maintain fiscal neutrality, when to reduce the corporate income tax, there is a greater degree decline of social welfare.

  10. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

    Full Text Available The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

  11. Tax burden of businessmen during tax filling and accounts keeping

    OpenAIRE

    Špačková, Markéta

    2012-01-01

    This work is about tax burden of entrepreneurs during tax filling and bookkeeping. There are defined first the key words, main diferences between tax evidence and bookkeeping. There are incomes and expenses in tax evidence according to the real time when they are received or payed. In bookkeeping there are accounted revenues and costs according to the chart of accounts regardless of the time of payment. That means that the tax base may be diverse. Tax base is difference between incomes and ex...

  12. Oil sands tax expenditures

    International Nuclear Information System (INIS)

    The oil sands are a strategic Canadian resource for which federal and provincial governments provide financial incentives to develop and exploit. This report describes the Oil Sands Tax Expenditure Model (OSTEM) developed to estimate the size of the federal income tax expenditure attributed to the oil sands industry. Tax expenditures are tax concessions which are used as alternatives to direct government spending for achieving government policy objectives. The OSTEM was developed within the business Income Tax Division of Canada's Department of Finance. Data inputs for the model were obtained from oil sands developers and Natural Resources Canada. OSTEM calculates annual revenues, royalties and federal taxes at project levels using project-level projections of capital investment, operating expenses and production. OSTEM calculates tax expenditures by comparing taxes paid under different tax regimes. The model also estimates the foregone revenue as a percentage of capital investment. Total tax expenditures associated with investment in the oil sands are projected to total $820 million for the period from 1986 to 2030, representing 4.6 per cent of the total investment. 10 refs., 2 tabs., 7 figs

  13. Tax Management and Corporate Governance

    OpenAIRE

    Přidal, Martin

    2010-01-01

    Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack ...

  14. EFFICIENCY OF TAX BODIES' PERFORMANCE

    OpenAIRE

    Fedorovskaya, M.

    2011-01-01

    The problems of assessment of tax bodies' activities efficiency which tax administration faces are touched upon. Suggestions made provide an opportunity for bodies of legislative and executive power to take specific measures aimed at enhancing the system of tax administration in the country. Suggested criteria for assessing tax bodies' performance can be put into practice by tax authorities. A new approach to aspects of solving tasks of control over tax compliance, preventing and excluding ta...

  15. Income distribution and tax competition

    OpenAIRE

    Bjorvatn, Kjetil; Cappelen, Alexander W.

    2001-01-01

    The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This paper endogenises the mobility of the tax base, explaining mobility as a function of the pre-tax income distribution. We show that increased pre-tax income inequality may reduce the ability of governments to carry out redistributive policies. Moreover, inc...

  16. Gasoline Taxes and Consumer Behavior

    OpenAIRE

    Li, Shanjun; Linn, joshua; Muehlegger, Erich J.

    2014-01-01

    Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect consumer behavior as distinct from tax-exclusive gasoline prices. Our analysis shows that a 5-cent tax increa...

  17. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    This paper introduces an index of tax optimality thatmeasures the distance of some current tax structure from the optimal taxstructure in the presence of public goods. In doing so, we derive a [0, 1]number that reveals immediately how far the current tax configurationis from the optimal one and......, thereby, the degree of efficiency of a taxsystem. We call this number the Tax Optimality Index. We show howthe basic method can be altered in order to derive a revenue equivalentuniform tax, which measures the size of the public sector. A numericalexample is used to illustrate the method developed.......JEL Code: H21, H41.Keywords: Tax optimality index, excess burden, distance function.Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR,CESifo, and EPRU. Woodland: University of Sydney....

  18. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words......, the choice of a specific tax base is not totally instrumental, it has some intrinsic moral value too. In this respect, the chapter ends with a comparison between taxing income and taxing consumption. It is shown that a tax on consumption raises questions that should be answered by political philosophers.......Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...

  19. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    environment. Moreover, the paper extends existing contingency-based theory on MCS by illustrating the role of inter-organisational network collaboration across MNE transfer pricing tax experts. This collaboration, caused by a widely dispersed tax knowledge base, fuels the formal interactive control system......This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...... and reduces tax uncertainty. The paper adopts an interdisciplinary approach for explaining findings, using contingency-based theory and network theory at the inter-organisational level....

  20. Tax penalties in SME tax compliance

    OpenAIRE

    Artur Swistak

    2016-01-01

    Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures d...

  1. The UK sugar tax - a healthy start?

    Science.gov (United States)

    Jones, C M

    2016-07-22

    The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet.

  2. The UK sugar tax - a healthy start?

    Science.gov (United States)

    Jones, C M

    2016-07-22

    The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet. PMID:27444594

  3. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

    The Tax Gap is defined as the difference between the amount of tax imposed by the Tax Code and the amount that is reported and paid with timely filed returns. For the federal government, the gross tax gap is estimated at $345 billion for Tax Year 2001 (after the collection of late and enforced payments, the net tax gap is estimated at $290 billion for Tax Year 2001). This paper explains the concept of the tax gap, discusses how it is estimated, and points out some limitations with the estimates.

  4. TAX STRUCTURE AND ENTREPRENEURSHIP

    OpenAIRE

    Baliamoune-Lutz, Mina; Garello, Pierre

    2011-01-01

    Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large group of European countries. We address two main objectives. First, we try to explore whether tax increases discourage entrepreneurial activity, distinguishing between the effects on existing self-employment and new self-employment (nascent entrepreneurship). Second, we investigate the impact of tax progressivity on entrepreneurship, focusing in particular on the impact on new...

  5. An Optimal Tax System

    OpenAIRE

    Louis Kaplow

    2011-01-01

    A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is developed in other work. This technique is then employed to illuminate and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income transfers.

  6. CSR, tax and development

    OpenAIRE

    Jenkins, Rhys; Newell, P.

    2013-01-01

    This article explores and critically examines the connections between tax and development on the one hand and tax and corporate social responsibility (CSR) on the other. It does so because, while there is increasing recognition of the importance of taxation to efforts to resource the state and to finance ways of tackling poverty, there is a surprising lack of attention to tax avoidance and evasion as a CSR issue for transnational corporations operating in the South, even among those companies...

  7. Debt, Taxes, and Banks

    OpenAIRE

    Michael Keen; Ruud A. de Mooij

    2012-01-01

    Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage that underlay the 2009 financial crisis - but there is no empirical evidence to draw on. Guided by a simple model of banks? financing decisions in the presence of both regulatory constraints and tax asymmetries, this paper explores the impact of corporate tax bias on bank leverage, th...

  8. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...... in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87...

  9. New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

    Directory of Open Access Journals (Sweden)

    Ozge Onkan

    2016-07-01

    Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

  10. Managerial Incentive and Optimal Technology Licensing of Firm in Considering Carbon Tax%考虑碳税条件的企业管理激励与技术许可方式

    Institute of Scientific and Technical Information of China (English)

    马胡杰; 石岿然

    2014-01-01

    With the carbon tax and managerial incentive being imposed , the optimal selection problem of transfer of low carbon technology is discussed .It assumes that , in a duopoly market under managerial in-centive with regard to the carbon tax , one of the firms has a low-carbon technology .Based on Cournot competition model and bargaining model , fixed-fee licensing and royalty licensing are studied by using game theory .It shows that , if the innovation is drastic , the firm does not want to license its low carbon technology .If the innovation is non-drastic , whether the firm is willing to license its technology or not de-pends on how drastic the innovation is .Royalty licensing is always better than fixed-fee licensing for the innovative firm.There is a managerial incentive that affects the amount of the royalty .Further, different technology licensing influences the firm's equilibrium managerial incentive .%文章讨论了当存在碳税和管理激励的条件下,企业拥有低碳技术时技术转让方式的最优选择问题。运用基于博弈论的数量竞争模型和讨价还价模型,假定双寡头市场中某企业拥有低碳技术,具体研究了存在管理激励条件下的固定费用和比例抽成两种技术许可方式。结果表明:显著创新情形下,创新企业不会将技术许可给其他企业使用。非显著创新情形下,当创新在特定幅度以内时,创新企业愿意进行技术许可;但当创新超过特定幅度时,只有在比例抽成方式下,企业才愿意进行技术许可。对创新企业而言,比例抽成的技术许可方式优于固定费用许可方式,管理激励的存在与否会影响创新企业在进行比例抽成许可方式时的最大抽成比例,而不同的技术许可方式也会对企业内部的均衡管理激励程度产生影响。

  11. Climatic impacts of land-use change due to crop yield increases and a universal carbon tax from a scenario model

    OpenAIRE

    Davies-Barnard, T.; Valdes, P.J.; Singarayer, Joy; Jones, C. D.

    2014-01-01

    Future land cover will have a significant impact on climate and is strongly influenced by the extent of agricultural land use. Differing assumptions of crop yield increase and carbon pricing mitigation strategies affect projected expansion of agricultural land in future scenarios. In the representative concentration pathway 4.5 (RCP4.5) from phase 5 of the Coupled Model Intercomparison Project (CMIP5), the carbon effects of these land cover changes are included, although the biogeophysical ef...

  12. Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

    Directory of Open Access Journals (Sweden)

    J. F Adebisi

    2013-07-01

    Full Text Available The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times. While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of tax payers. It was in this light of contending position that the researcher carryout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abuja. The sample size was derived statistically using Yaro Yamani formula. The sample size consists of three hundred and five (305 employees of Federal Inland Revenue Service Abuja. The study utilizes primary and secondary data. Tables and percentages were used for the analysis. The Analysis of Variance (ANOVA was used to test the hypotheses. The research findings disclose that enlightenment and adequate utilization of tax revenue on public goods will discourage tax avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal income tax generation has not being impressive and personal income tax rates are too high. The researcher therefore concluded that there is a direct and positive relationship between tax avoidance, tax evasion, tax rates and personal income tax administration in Nigeria. Hence recommended that tax officials should be constantly trained and retrained on the job, a deliberate and more aggressive public enlightenment campaign should be embarked upon by government and the reduction in tax rates for the poor. Normal 0 false false false EN-US X-NONE AR-SA

  13. Use of accounting for tax search conducted by tax administrator

    OpenAIRE

    Novotná, Markéta

    2010-01-01

    The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.

  14. Tax base and its relation to the income before taxes

    OpenAIRE

    Červová, Zuzana

    2010-01-01

    The thesis investigates the issue of finding the tax base from the income before taxes, aims mainly on costs and revenues, which are assessed from both the accounting and taxation perspective. It also defines the accounting system, corporate income tax and the interconnection between accounting and tax system. The thesis concludes with a practical example.

  15. Excise tax avoidance: the case of state cigarette taxes.

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes.

  16. The Impact of Tax Reform on New Car Purchases in Ireland

    OpenAIRE

    Hennessy, Hugh; Tol, Richard S. J.

    2010-01-01

    We examine the impact of recent tax reforms in Ireland on private car transport and its greenhouse gas emissions. A carbon tax was introduced on fuels, and purchase (vehicle registration) and ownership (motor) taxes were switched from engine size to potential emissions. We use a demographic model of the car stock (by age, size, and fuel) and a car purchase model that reflects the heterogeneous distribution of mileage and usage costs across various engine sizes. The model shows a dramatic shif...

  17. Legislature Abolishes Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

      China's 2,600-year-old agricultural tax will be rescinded as of Jan. 1,2006, after China's top legislature voted on December 27 to adopt a motion on the regulations revoking the agricultural tax.……

  18. Less Tax, More Kindness?

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Many companies are reluctant to donate to charities, largely because of the government's tax policies While there are more than 10 million government-registered companies in China, a recent survey found that fewer than 100,000 of them have any record of making charitable contributions, with many experts citing the country's tax

  19. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...

  20. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  1. Arkansas' Disappearing Tax Base.

    Science.gov (United States)

    Schoppmeyer, Martin; Venters, Tommy

    State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

  2. Tax Rate and Tax Base Competition for Foreign Direct Investment

    OpenAIRE

    Egger, Peter; Raff, Horst

    2011-01-01

    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model's predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and market...

  3. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity......I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  4. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...... biases consumers' voting on tax regimes, and that experience is an effective de-biasing mechanism in the experimental laboratory. Pre-vote deliberation makes initially held opinions more extreme rather than correct and does not eliminate the bias in the typical committee. Yet, if voters can discuss...... their experience with the tax regimes they are less likely to be biased....

  5. The environmental tax reforms in Europe: mitigation, compensation, and CO2-stabilization

    DEFF Research Database (Denmark)

    Andersen, M. S.; Speck, S.

    2009-01-01

    It has been suggested that carbon-energy taxes would need to be increased to a level of 20-30 ?/tonne CO2 in 2020 in order to accomplish a stabilisation target for greenhouse gas concentrations. While increases of carbon-energy taxes inevitably raise questions about the negative impacts on economic...... growth and competitiveness, the European experience shows that governments as part of already agreed environmental tax reforms (ETR) have in fact implicit carbon-energy taxes with a nominal level that in many cases exceeds this level. Still, European governments have exempt especially the energy......-intensive industries and so to some extent for the biggest polluters the incentives to improve energy efficiency and shift towards low-carbon fuels have been weaker than the nominal rates would suggest. In view of the need to increase the real level of carbon-energy taxation, while retaining the competitiveness...

  6. The Administration of Tax Systems

    OpenAIRE

    John Hasseldine

    2010-01-01

    This chapter analyses recent developments in tax administration and best practice. The chapter begins by contextualizing tax administration through a discussion on the necessary separation between the operational tasks performed in tax administration and the more generic, but nevertheless crucial, issues of organization, strategy and internal management required in tax administration. The chapter then describes the recent genesis and the current context of tax administration - especially in E...

  7. Tax havens and the terrorism

    OpenAIRE

    Popa George-Dorel

    2013-01-01

    In everyday language the term "tax haven" means economic and geographical area that offers a wide range of tax benefits where so called offshore companies are registered and carry on financial activities related to money laundering. Basically, an offshore company could operate under conditions of favorable tax only if it is recorded in a "tax haven." Using those companies situated in "tax havens", today, billons of US dollars are “recycled” in complicated financial operations supported by wel...

  8. Impacts of CO2 taxes in an Economy with Niche Markets and Learning-by-doing

    International Nuclear Information System (INIS)

    In this paper, we analyse the impact of carbon taxes on emission levels, when niche markets exist for new carbon-free technologies, and when these technologies experience 'learning-by-doing' effects. For this purpose, a general equilibrium model has been developed, DEMETER, which specifies two energy technologies: one based on fossil fuels and one on a composite of carbon-free energy technologies. Initially, the carbon-free technology has relatively high production costs, but niche markets ensure positive demand. Learning-by-doing decreases production costs, which increases the market share, which in turn accelerates learning-by-doing, and so forth. This mechanism allows a relatively modest carbon tax, of about 50 US$/tC, to almost stabilise carbon emissions at their 2000 levels throughout the entire 21st century. Sensitivity analysis shows that the required carbon tax for emission stabilisation crucially depends on the elasticity of substitution between the fossil fuel and carbon-free technology

  9. Impacts of CO2-taxes in an Economy with Niche Markets and Learning-by-doing

    International Nuclear Information System (INIS)

    In this paper, we analyse the impact of carbon taxes on emission levels, when niche markets exist for new carbon-free technologies, and when these technologies experience 'learning-by-doing' effects. For this purpose, a general equilibrium model has been developed, DEMETER, that specifies two energy technologies: one based on fossil fuels and one on a composite of carbon-free technologies. Initially, the carbon-free technology has relatively high production costs, but niche markets ensure positive demand. Learning-by-doing decreases production costs, which increases the market share, which in turn accelerates learning-by-doing, and so forth. This mechanism allows a relatively modest carbon tax, of about 50 US$/tC, to almost stabilise carbon emissions at their 2000 levels throughout the entire 21st century. Sensitivity analysis shows that the required carbon tax for emission stabilisation crucially depends on the elasticity of substitution between the fossil-fuel and carbon-free technology

  10. Distributional consequences of environmental taxes

    International Nuclear Information System (INIS)

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO2. The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on household

  11. A SECOND-BEST EVALUATION OF EIGHT POLICY INSTRUMENTS TO REDUCE CARBON EMISSIONS. (R825313)

    Science.gov (United States)

    AbstractThis paper uses a numerical general equilibrium model to compare the costs of alternative policies for reducing carbon emissions in a second-best setting with a distortionary tax on labor. We examine a carbon tax, two energy taxes, and both narrow-based and br...

  12. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consultancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 percent of them said it was and 17.51 percent were not sure. The survey also shows 52.6 percent of the respondents thought affluent Americans’ giving of money to charity was related to inheritance tax.

  13. Taxes and Health Insurance

    OpenAIRE

    Jonathan Gruber

    2001-01-01

    A common prescription for reducing the number of uninsured is to increase the tax subsidization of health insurance in the U.S. Yet, we already provide over $100 billion per year in tax subsidies to health insurance. This paper provides an assessment of the past and potential impacts of taxation on health insurance coverage and costs. I begin by reviewing the central facts on health insurance and taxation. I then provide a framework for assessing the impacts of tax policies on health insuranc...

  14. Corporate taxation, evolution of tax bases and tax revenue

    OpenAIRE

    Juppová, Tereza

    2012-01-01

    This thesis aims for provision of an overall overview of the corporate income tax and of its position in the tax system in the Czech Republic and in the international view, with analysis of factors, which influence the tax base and the tax profit. The main goal of this thesis is to analyze an adjustment of the companies' profit to a tax base and to determinate a degree of an impact which the chosen variables have on the tax revenue in the Czech Republic.

  15. The Required Tax Rate in a National Retail Sales Tax

    OpenAIRE

    Gale, William G.

    1999-01-01

    This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent tax-inclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, or political erosion of the tax base in an NRST. Correcting for these assumptions indicates that the required tax-inclusive rate would be over 50 per...

  16. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    , the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Second, budget maximization leads to overwhelming fiscal pressure because bureaucracies are competing about resources just like fishermen or hunters (here named 'bureaucratic tax-seeking'). Taxing...... are strongly confirmed by the case of the Danish waste tax. Thus, we recommend that bureaucratic institutions should coordinate their tax-seeking efforts to maximize budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Such a budget...... maximization opportunity would kick off a new self-destructive fiscal race among competing tax-seeking bureaucracies....

  17. Tax competition: A general review

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

    Full Text Available Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions in attracting capital (investors by tax instruments, especially tax incentives. The first recorded cases of tax competition emerged in 12th century (attracting wool weavers into regions of North Italy-Piemont. Today, tax competition has undreamt-of and very dynamic forms, both territorial and sectored. However, tax competition is accompanied not only by positive but also by rather strong negative effects. Positive effects worth mentioning are the following: 1. control of power, 2. innovations, and 3. incentives. However, negative effects, embodied in "unfair tax competition", provoke a range of unwanted and important distortions in international trade. All of them arise from requirements and wants of tax payers (especially companies to minimize or evade their tax obligations, on the one hand, as well as.

  18. Tax optimization methods of international companies

    OpenAIRE

    Černá, Kateřina

    2015-01-01

    This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, tra...

  19. Corporate Income Tax Competition in the Caribbean

    OpenAIRE

    Koffie Ben Nassar

    2008-01-01

    Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widespread use of tax holidays, on the tax base for 15 countries in the Caribbean. The results not only confirm erosion of the tax base, but also show that CIT holidays must be removed for recent tax policy initiatives (such as accelerated depreciation, loss carry forward provisions, and tax...

  20. Real Property Tax - 2016

    Data.gov (United States)

    Montgomery County of Maryland — This data represents all of the County’s residential real estate properties and all of the associated tax charges and credits with that property processed at the...

  1. Real Property Tax Rates

    Data.gov (United States)

    Montgomery County of Maryland — The Levy Year 2012 real property tax rate dataset reflects all the rates per $100 set each year by the County Council. These rates are applied to the assessed value...

  2. Tax Unit Boundaries

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  3. Public Service? Tax Credits?

    Science.gov (United States)

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  4. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance...... quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries less likely to be tax havens – even as governance quality is increased. Thus it is crucial to consider the interaction...... between institutions and social capital, since the same governance institutions have a different impact on the tax haven propensity for countries with different social capital....

  5. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  6. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

    Full Text Available This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.

  7. 19 CFR 351.509 - Direct taxes.

    Science.gov (United States)

    2010-04-01

    ... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit exists to the extent that the tax paid by a firm as a result of the program is less than the tax the firm... in the amount of the tax deferred, according to the methodology described in § 351.505. The...

  8. Formation of tax culture in Russia

    OpenAIRE

    Halikova Je.A.; Ginijatullina D.R.

    2014-01-01

    This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.

  9. A Taxing Dilemma

    Institute of Scientific and Technical Information of China (English)

    Kerry Brown

    2013-01-01

    Multinational corporations come under scrutiny for alleged tax dodging The issue of taxation seems to be a dry,technical subject.But it is one that people can get extremely emotional about,as some major corporations in Europe and North America have discovered recently.Since the global financial crisis broke out in 2008,the issue of taxes that corporations pay has become a sensitive one.In Europe and

  10. Tax efficient supply chain

    OpenAIRE

    Borralho, Joana Patrícia Costeira

    2014-01-01

    Master of Science in Business Administration. This case started with the following question: How supply chains and tax policy interact? This question was the starting point for this study and was developed under the areas of Logistics and International Tax Policy. In order to support this study, the adopted methodology was the selection of a Multinational company – LPR Portugal – which has the transportation and distribution in the European Union as a scope of service and...

  11. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consul-tancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 per-cent of them said it was and 17.51 percent were not sure.

  12. Understanding Tax Evasion Dynamics

    OpenAIRE

    Eduardo Engel; James R. Hines Jr.

    1999-01-01

    Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being audited is an increasing function of current evasion. Under these circumstances, a rational taxpayer's current evasion is a decreasing function of prior evasion, since, if audited and caught for evading this year, the taxpayer may incur penalties for past evasions. The paper...

  13. The impact of tax uncertainty on irreversible investment

    OpenAIRE

    Niemann, Rainer

    2007-01-01

    Traditional models of capital budgeting including taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty. Tax reforms induce frequent changes in both tax rates and tax bases, making future taxation of investments a stochastic process. Fiscal authorities and tax courts create additional tax uncertainty by interpreting current tax laws differently. Apart from fiscal tax uncertainty, there is modelspecific tax uncertainty, bec...

  14. Impact of Different Carbon Policies on City Logistics Network

    Directory of Open Access Journals (Sweden)

    Yang Jianhua

    2015-01-01

    Full Text Available A programming model for a four-layer urban logistics distribution network is constructed and revised based on three types of carbon emissions policies such as Carbon tax, carbon emissions Cap, Carbon Trade. Effects of different policies on logistics costs and carbon emissions are analyzed based on a spatial Logistics Infrastructure layout of Beijing. Research findings are as follows: First, based on low-carbon policies, the logistics costs and carbon emissions can be changed by different modes of transport in a certain extent; second, only when carbon taxes and carbon trading prices are higher, carbon taxes and carbon trading policies can reduce carbon emissions while not significantly increase logistics costs at the same time, and more effectively achieve carbon reduction targets than use carbon cap policy.

  15. Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum

    Directory of Open Access Journals (Sweden)

    Stela Aurelia Toader

    2011-10-01

    Full Text Available Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible. Prior Work Previous studies proved that an optimum tax system is that through which it will be collected a level of tax revenues which will satisfy budgetary demands, while losing only a minimum ‘amount’ of welfare. In what degree the Romanian tax system meets these requirements? Approach We envisage analyzing the possibilities of improving Romanian tax system as to come nearest to optimum requirements. Results We can conclude fiscal system can uphold important improvements in what assuring tax equity is concerned, resulting in raising the degree of free conformation in the field of tax payment and, implicitly, the degree of tax efficiency. Implications Knowing to what extent it can be acted upon in the direction of finding that satisfactory efficiency/equity deal may allow oneself to identify the blueprint of a tax system in which the loss of welfare is kept down to minimum. Value For the Romanian institutions empowered to impose taxes, the knowledge of the possibilities of making the tax system more efficient can be important while aiming at reducing the level of evasion phenomenon.

  16. TAX CONTROL - PREVENTION AND CONTROL OF TAX EVASION

    OpenAIRE

    Pop Ioan

    2011-01-01

    In this paper the author highlights the ways of preventing and combating tax evasion. For this purpose are highlighted the ways Tax Administration acts in the Romanian business environment to attract additional funds to the state budget.

  17. TAX CONTROL - PREVENTION AND CONTROL OF TAX EVASION

    Directory of Open Access Journals (Sweden)

    Pop Ioan

    2011-12-01

    Full Text Available In this paper the author highlights the ways of preventing and combating tax evasion. For this purpose are highlighted the ways Tax Administration acts in the Romanian business environment to attract additional funds to the state budget.

  18. Tax morale : theory and empirical analysis of tax compliance

    OpenAIRE

    Torgler, Benno

    2003-01-01

    Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant. This paper contains a short survey of important theoretical and empirical findings in the tax morale literature, focussing on personal income tax morale. The following three key topics are discussed: moral sentiments, fairness and the relationship between taxpayer and government. The survey stresses the ...

  19. Higher tax morale implies a higher optimal income tax rate

    OpenAIRE

    Simonovits, András

    2011-01-01

    We analyze the impact of (exogenous) tax morale on the optimal design of progressive income taxation. In our model, only universal basic income (transfer) is financed from a linear income tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax morale, respectively. Limiting the utilitarianism to the poorer parts of the population (defined by the welfare share), the optimal tax rate is an increasing ...

  20. Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information

    OpenAIRE

    Becker, Johannes; Ronald B Davies

    2015-01-01

    We present a multi-period model in which countries set source-based taxes without having precise information how their and their neighbours' tax rates affect the tax base. Countries can learn from past experience and from observing their neighbours' outcomes and/or tax policy choices. We consider the sequence of Markov perfect equilibria and show that the beliefs become more precise over time and, eventually, correct. The precision of beliefs in a given period increases in the number of obser...

  1. Should Financial Services be Taxed Under a Consumption Tax? Probably.

    OpenAIRE

    Donald J. Rousslang

    2002-01-01

    Previous authors have concluded that a broad-based consumption tax would be more efficient if financial services to consumers, such as services for investment, loans and insurance, were exempted from the tax, even if taxing the financial services posed no special administrative burden. I argue, however, that this conclusion rests on some key assumptions and that alternative, equally plausible assumptions support the conclusion that, absent any special administrative burden, the tax rate on fi...

  2. Tax Farming: A Radical Solution for Developing Country Tax Problems?

    OpenAIRE

    Peter Stella

    1993-01-01

    Ineffective tax administration is a chronic problem in many developing countries. A radical solution is tax farming, whereby the right to collect certain taxes is auctioned off to private sector collectors. Proponents argue that it minimizes administrative costs and results in more efficient collection. The purported gains are largely illusory, however. Because the system leads to overzealous collection, a government would have to expend considerable resources on monitoring private tax collec...

  3. Unobserved Tax Avoidance and the Tax Elasticity of FDI

    OpenAIRE

    Egger, Peter; Merlo, Valeria; Wamser, Georg

    2014-01-01

    This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially depends on this distinction. Empirically, however, a firm’s ability to avoid profit taxes is inherently unobservable to the researcher. To address this problem, we use a finite mixture modeling approach whi...

  4. “Investments and public finance in a green, low carbon, economy”

    International Nuclear Information System (INIS)

    The paper evaluates the impacts on investments and public finance of a transition to a green, low carbon, economy induced by carbon taxation. Four global tax scenarios are examined using the integrated assessment model WITCH. Taxes are levied on all greenhouse gases (GHGs) and lead to global GHG concentrations equal to 680, 560, 500 and 460 ppm CO2-eq in 2100. Investments in the power sector increase with respect to the Reference scenario only with the two highest taxes. Investments in energy-related R and D increase in all tax scenarios, but they are a small fraction of GDP. Investments in oil upstream decline in all scenarios. As a result, total investments decline with respect to the Reference scenario. Carbon tax revenues are high in absolute terms and as share of GDP. With high carbon taxes, tax revenues follow a “carbon Laffer” curve. The model assumes that tax revenues are flawlessly recycled lump-sum into the economy. In all scenarios, the power sector becomes a net recipient of subsidies to support the absorption of GHGs. In some regions, with high carbon taxes, subsidies to GHG removal are higher than tax revenues at the end of the century. - Highlights: ► Costs, investments and tax revenues induced by carbon taxes are only loosely related. ► Investments in power generation increase only with stabilization targets below 550 ppm CO2-eq. ► The carbon taxes induce an overall contraction of investments. ► Tax revenues can be as high as 20% of GDP and follow a “carbon” Laffer curve. ► Subsidies for absorption of GHG may be higher than carbon taxes at the end of the century.

  5. Businessmen´s tax evasions

    OpenAIRE

    Karásková, Veronika

    2011-01-01

    The main goal of this bachelor thesis is categorize businessmen's tax evasions at personal income tax and find out their portion on total tax evasions. In the first chapter I focus on tax avoidance and tax evasion, causes of tax evasion and his measurement. Next parts of this thesis focus on businessmen's tax evasion at personal income tax. In the second part I describe some very frequented cases of tax evasions revealed by revenue authorities. In the last part I analyse these tax evasions, c...

  6. Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

    We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction......-tax countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...... tax sensitivity of tax bases involves a reduction of tax rates. Starting from an asymmetric equilibrium, however, tax havens also raise the tax revenue of countries through a 'crowding effect' - tax havens make it less attractive to compete for profits and thus induce low-tax countries to become high...

  7. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

    Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

  8. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax authorities and the whole of the government. The article considers and explains very diverse forms of tax expenditure such as reliefs, tax deductions, tax allowances, tax exceptions and special rates of taxation and the ways in which they are defined and calculated. The key problems in the analysis are the absence of a single definition and of methodology for the calculations; these ultimately make it impossible to compare tax expenditures between or among countries.

  9. New Mexico Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  10. Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms

    OpenAIRE

    Miyazaki, Takeshi; Kitamura, Yukinobu

    2014-01-01

    The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax deductions affect income inequality from longitudinal perspectives, by using microdata from Japanese individuals and households. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i.e...

  11. Trade Liberalization and Trade Taxes

    OpenAIRE

    Vito Tanzi

    2003-01-01

    This note discusses trade liberalization and trade taxes. The main issue should not be the reduction of trade taxes but of total tax revenue. By potentially changing the structure of the economy, trade liberalization will affect not just tax revenue but also the role of the state in the economy and, thus, also public spending. In this discussion the author focuses on taxation and ignores the potential impact of trade liberalization on public spending. This note was prepared for the meeting of...

  12. Petroleum tax and financial decisions

    International Nuclear Information System (INIS)

    The work presented in this report focuses on tax motivated financial incentives in the Norwegian petroleum tax system. Of particular concern is the effects of the reserve fund requirement in the Joint Stock Companies Act. Our prime concern is the Norwegian petroleum tax system as applicable from January 1992, but for the sake of comparison, we have also examined the ''old'' Norwegian petroleum tax system. The findings presented in this report can be divided in two parts. Based on an overview over the development in debt and equity for the major part of companies operating on the Norwegian continental shelf it seems reasonable to divide the companies in three groups. The first group is companies which is not in a tax paying position, both ''foreign'' and domestic. These companies seem to use debt as their most important capital source. The second group is Norwegian companies in a tax paying position. These companies also seem to use debt as the most important capital source. The last group is ''foreign'' companies in a tax paying position. This is a group of companies that mainly use equity to finance their investments in the offshore sector. The second part of the report tries to explain these observations. In the report we compare the incentive effects in the new petroleum tax system to the old tax system. The incentives to finance investments with debt is stronger in the new tax system. Several explanations emerge. Firstly, in the old tax system the investor got an effective tax deduction of 12.8% for dividends. This is removed in the new system. Secondly, in the new system 78% tax is included in the financial statements after tax profit calculation and the maximum dividend calculation, while in the old tax system the withholding tax was excluded. 31 refs., 13 figs. 2 tabs

  13. How Globalization Affects Tax Design

    OpenAIRE

    James R. Hines Jr.; Summers, Lawrence H.

    2009-01-01

    The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated responsiveness of the tax base to tax rates, increases the economic distortions created by taxation. Countries with small open economies have relatively mobile tax bases; as a result, they rely much less heavily...

  14. Administrative Dimensions of Tax Reform

    OpenAIRE

    Bird, Richard M.

    2003-01-01

    The best tax policy in the world is worth little if it cannot be implemented effectively. Tax policy design in developing countries must therefore take the administrative dimension of taxation carefully into account. What can be done may to a considerable extent determine what is done in any country. This paper discusses the relationship between tax policy and tax administration. When can policy lead administration? When must policy initiatives wait on administrative reform? How exactly can b...

  15. Dividend Taxes and Stock Volatility

    OpenAIRE

    Ferris, Erin E. Syron

    2015-01-01

    How do dividend taxes affect stock volatility? In this paper, I use a decrease in dividend taxes as a natural experiment to identify their impact on firm's price volatility. If a risk-averse executive faces price risk through his incentive contract, changes in stock volatility due to dividend taxes may increase agency costs and therefore decrease overall welfare. Stock volatility decreased after the tax cut for firms where an executive has large holdings of shares and options relative to firm...

  16. Carbon taxation and market structure: A CGE analysis for Russia

    International Nuclear Information System (INIS)

    Russia is one of the world's major sources of carbon based energy as well as one its most intensive users. Introducing carbon taxes can lead to a reduction in emissions and encourage investment in energy efficiency. We investigate the economic effects of carbon taxes on the Russian economy under perfect competition and a Cournot oligopoly in output markets. The main findings are: (i) substituting carbon taxes for labour taxes can yield a strong double dividend in Russia; however, welfare gains strongly depend on the labour supply elasticity and elasticities of substitution between capital, labour, and energy. (ii) Under the assumption of a Cournot oligopoly with homogenous products and symmetric firms in the markets for natural gas, petroleum and chemical products, metals, and minerals, welfare costs of the environmental tax reform can be higher than under perfect competition. This is because introducing carbon taxes leads to a reduction in already sub-optimal output, thereby exacerbating pre-existing distortions arising from imperfect competition. (iii) Furthermore, increases in energy costs can result in higher mark-ups in some markets because of less competition resulting from firms' exit. - Highlights: ► Substituting carbon taxes for labour taxes in Russia can yield a double dividend. ► The labour supply elasticity and substitution possibilities between factors are crucial. ► Introducing carbon taxes can exacerbate distortions from imperfect competition. Increases in energy costs result in higher mark-ups because of less competition.

  17. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

    Andersen, M. S.; Dengsøe, N.; Brendstrup, S.

    The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier...

  18. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2011-01-01

    After a year of experimental reform on the resource tax ratio in China's western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.It will also change resource tax rates on crude oil and natural gas.

  19. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    2011-01-01

    Theory predicts that unit taxes increase the quality consumed in a market, since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices, and should not affect product quality. The hypothesis is tested empirically in the U...

  20. Tax Culture: A Basic Concept for Tax Politics

    OpenAIRE

    Nerré, Birger

    2008-01-01

    I have suggested not to limit tax-cultural considerations to the side of taxpayers, but to widen its understanding by using an embeddedness approach considering the history of taxation and by that means explicating national tax-cultural diversity (e.g. Nerré 2001b, 2002b, 2006a). In the course of continuing globalization two different kinds of disturbances of tax culture have been identified: tax culture shocks and tax culture lags. Both are due to ignorant and/or ethnocentric policy measures...

  1. ECONOMIC INEFFICIENCY AND TAX SHELTER FINANCE

    OpenAIRE

    Glenn Jenkins

    1989-01-01

    When a large number of firms are not able to use the tax preferences as fast as legally allowed, pressures arise to create innovative after-tax financing (tax shelter) instruments. The purpose of these financing instruments is to transfer the tax losses of the corporation to investors who are willing to buy these losses to offset their taxable income. In the case of unused tax credits, they are purchased to offset their tax liabilities directly. These instruments provide the income tax system...

  2. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

    Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

  3. Fuel taxes: An important instrument for climate policy

    International Nuclear Information System (INIS)

    This article shows that fuel taxes serve a very important role for the environment and that we risk a backlash of increased emissions if they are abolished. Fuel taxes have restrained growth in fuel demand and associated carbon emissions. Although fuel demand is large and growing, our analysis shows that it would have been much higher in the absence of domestic fuel taxes. People often assert that fuel demand is inelastic but there is strong research evidence showing the opposite. The price elasticity is in fact quite high but only in the long-run: in the short run it may be quite inelastic which has important implications for policy makers. Had Europe not followed a policy of high fuel taxation but had low US taxes, then fuel demand would have been twice as large. Hypothetical transport demand in the whole OECD area is calculated for various tax scenarios and the results show that fuel taxes are the single most powerful climate policy instrument implemented to date-yet this fact is not usually given due attention in the debate

  4. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  5. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    Science.gov (United States)

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  6. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    Science.gov (United States)

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  7. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US ...... wine market. I find that the market share of high quality wine is significantly increased by unit taxes and that there is no significant effect of ad valorem taxes, in accordance with the hypothesis and previous empirical studies....

  8. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

    Full Text Available This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies. The empirical results show that business noncompliance rises with the frequency of tax related bribes. More specifically, the findings from 27 economies suggest that tax evasion thrives when bribes to tax officials are commonplace. These findings are robust to a number of specifications that control for firm and country attributes as well as address the potential endogeneity of bribes.

  9. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made...

  10. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

    Full Text Available The purpose of the research is to review and analyze the data on the necessity to provide an educational environment for training and advanced training of tax consultants in Russia. The article considers the types of tax consulting, the historical background of training financiers in Russia, as well as identifies conditions determining the significance of tax consulting. The research establishes the connection between the negative attitude to tax payment and tax evasion. The advanced training of tax consultants should be a continuous process as they need to take into account both external and internal taxpayers risks associated with the development of law and law-enforcement practice. Obviously, the training of tax consultants should take into account the experience of developed foreign countries, such as Germany, Austria, Czech Republic, Slovakia and other European countries as well. In Russia, it is necessary to open educational institutions, which will not only be involved in the certification of tax consultants, but also provide training courses. These courses should contribute to constant increase of tax consultants knowledge, consider the tax treatment of economic activities, as well changes in the legislation, economics, finance, accounting, manufacturing processes, which will improve the quality of services provided by tax consultants.

  11. Competitiveness effects of environmental tax reforms (COMETR). Final report to the European Commission, DG Research and DG TAXUD

    Energy Technology Data Exchange (ETDEWEB)

    Skou Andersen, M.; Speck, S. (Univ. of Aarhus, National Environmental Research Institute, Dept. of Policy Analysis (Denmark)); Barker, T.; Junankar, S.; Pollitt, H. (Cambridge Econometrics (United Kingdom)); Fitz Gerald, J.; Scott, S. (Economic and Social Research Institute (Ireland)); Jilkova, J. (Univ. of Economics Prague, Institute for Economic and Environmental Policy (Czech Republic)); Salmons, R.; Ekins, P. (Policy Studies Institute (United Kingdom)); Christie, E.; Michael Landesmann, M. (Vienna Institute for International Economic Studies (Austria))

    2007-12-15

    COMETR provides an ex-post assessment of experiences and competitiveness impacts of using carbon-energy taxes as an instrument of an Environmental Tax Reform (ETR), which shifts the tax burden and helps reduce the carbon emissions that cause global warming. COMETR: reviews the experience in ETR in seven EU Member States (Denmark, Germany, Netherlands, Finland, Slovenia, Sweden and UK); analyses world market conditions for a set of energy-intensive sectors, as a framework for considering competitiveness effects; analyses the effects of ETR on sector-specific energy usage and carbon emissions in Member States with carbon-energy taxes introduced on industry; presents a macroeconomic analysis of the competitiveness effects of ETR for individual Member States as well as for the EU as a whole; provides ex-post figures for environmental decoupling and assesses carbon leakage; reviews mitigation and compensation mechanisms for energy-intensive industries. (au)

  12. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

    Full Text Available In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while social contributions generate approximately 24% of the total fiscal evasion, mainly through the phenomenon of “illegal work” (employees in the underground economy. For this purpose it is necessary a deep reform of the taxes administration, mainly in the direction of increasing the degree of tax collection. The phenomenon as a whole is very difficult to control and to quantify and to this contribute also the tax laws’ peculiarities, tax policies, corruption and the standard of living

  13. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

    Full Text Available The article is aimed at defining the questions, giving answers to which is necessary for scientific substantiation of the tax transformation in Ukraine. The article analyzes the structural-logical relationships of the theories, providing substantiation of tax systems and transformation of them. Various views on the level of both the tax burden and the distribution of the tax burden between big and small business have been systematized. The issues that require theoretical substantiation when choosing a model of tax system have been identified. It is determined that shares of both indirect and direct taxes and their rates can be substantiated by calculations on the basis of statistical data. The results of the presented research can be used to develop the algorithm for theoretical substantiation of tax transformation

  14. TAX EVASION IN FISCAL PARADISES

    Directory of Open Access Journals (Sweden)

    Viorel Ro

    2009-10-01

    Full Text Available Tax avoidance, tax escaping represents tax evasion. Both in theory and in practice it is admitted that tax evasion takes two shapes: i legal, or protected by the law and ii fraudulent. He/She who reduces his/her taxable material in agreement with the law does not yet commit an illegal act. He/She only manages his/her business cleverly. But the fact that we use the term of legal “tax evasion”, besides the fact that it causes confusion between „legal tax dodgers” and „fraudulent tax dodgers”, makes us look at those who run their business cleverly as if they were criminals. We also unjustly apply this label to those who organize their business in offshore centers.

  15. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  16. Common Consolidated Corporate Tax Base - deductible costs

    OpenAIRE

    Ambrožová, Radana

    2007-01-01

    This paper is focus on deductible costs in the project CCCTB. I describe and compare, from the perspective of tax deductible expenses, tax legislation in selected countries of the European Union. I suggest a possible way how this costs should be defined and treated as a tax deductible for the tax agency in the project Common Consolidated Corporate Tax Base.

  17. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); A.L. Bovenberg (Lans)

    1997-01-01

    textabstractThis paper explores how an environmental tax reform impacts pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output taxes towards pollution taxes may raise economic growth through two cha

  18. Recent Tax Law Changes.

    Science.gov (United States)

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  19. ARGUMENTS AGAINST MINIMUM TAX

    OpenAIRE

    Mitu, Narcis Eduard

    2009-01-01

    This article seeks to debate from a critical perspective the opportunity and legality of introducing the minimum tax system introduced in Romania by the Emergency Ordinance on the budget rectification for the year 2009 and the regulation of some financial and fiscal measures.

  20. Windfall Tax on Oil

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    China has adopted a special income tax on oil companies, to restrict excessive monopoly profits and subsidize weak sectors O n April 4, the China Petroleum & Chemical Corp., known as Sinopec, together with its holding subsidiaries Sinopec Shengli Oilfield Daming Co. Ltd. and

  1. Scrapping Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    On March 5,in his government report to the annual session of the country's top legislature,the National People's Congress,Premier Wen Jiabao set the goal to reduce the agricultural tax rate by more than one percentage point each year,

  2. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  3. Carbon-energy taxation: lessons from Europe

    DEFF Research Database (Denmark)

    without CO2-abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make......This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic...

  4. Carbon taxation in Russia: Prospects for a double dividend and improved energy efficiency

    International Nuclear Information System (INIS)

    This study analyses the sectoral and macroeconomic impact of carbon taxes on the Russian economy, one of the world's most energy- and carbon-intensive economies, while assessing the hypothesis of a double dividend. Substituting carbon taxes for labour taxes can reduce GHG emissions and enhance welfare by improving the efficiency of the tax system — a strong double dividend. The analyses confirm, when capital is not internationally mobile, that a double dividend is likely to occur under (i) a high elasticity of labour supply, (ii) high elasticities of substitution between labour and the capital-energy aggregate, (iii) low elasticities of substitution between capital and energy. It is the tax-shifting effect between capital and labour that is crucial. In contrast, welfare losses resulting from the environmental tax reform may be substantial if capital is internationally mobile. - Highlights: ► Substituting carbon taxes for labour taxes may result in a double dividend. ► The tax-shifting effect between capital and labour is crucial. ► The less elastic supply of capital, the more pronounced the tax-shifting effect. ► The more elastic supply of labour, the more pronounced the tax-shifting effect. ► The more elastic demand for labour, the more pronounced the tax-shifting effect

  5. Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?

    OpenAIRE

    Nisha Arunatilake; Priyanka Jayawardena; Anushka Wijesinha

    2012-01-01

    The Sri Lankan government implemented tax reforms in 2011, including removal of the tax exemption given to public servants and reduction of personal income tax rates in order to improve tax compliance from pay-as-you-earn (PAYE) tax payers. This study evaluates the 2007 and 2011 tax systems in order to examine the effects that taxing the income of public sector employees has on total tax revenues and the tax base. The study also compares the distributional effects of the different tax systems...

  6. Corporate Tax Compliance and Financial Reporting

    OpenAIRE

    Lillian F. Mills

    1996-01-01

    Discusses tax law that provides varying opportunities for tax planning. Presents preliminary results that IRS audit adjustments increase in the excess of book income over taxable income and investigates the relationship between compliance and taxes paid.

  7. Incidence of Federal and State Gasoline Taxes

    OpenAIRE

    Chouinard, Hayley; Perloff, Jeffrey M.

    2003-01-01

    The federal specific gasoline tax falls equally on consumers and wholesalers; whereas state specific taxes fall almost entirely on consumers. The consumer incidence of state taxes is greater in states that use relatively little gasoline.

  8. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

    Full Text Available The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003 and Torgler (2003. The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.

  9. Corporate Income Tax Reform: The Neglected Issue of Tax Income

    OpenAIRE

    Ablett, John; Hart, Neil

    2005-01-01

    The 'double taxation' of corporate income is often used as an argument in support of the integration of company and shareholder taxes, as occurred with the introduction of tax imputation in 1987 in Australia. These arguments are based, often implicity, on the premise that the economic incidence of company taxes falls on shareholders receiving dividend income. However, a review of the available theoretical and empirical literature fails to provide an unambiguous answer to the corporate income ...

  10. HISTORY OF TAX ACCOUNTING FOR UNIFIED AGRICULTURAL TAX

    Directory of Open Access Journals (Sweden)

    Bashkatov V. V.

    2014-05-01

    Full Text Available This article presents the results of research of the historical aspects of the formation and development of tax accounting on a single agricultural tax. We have formulated the stages of historical development of taxation of agricultural producers and described each period of evolution of the unified agricultural tax with the legal and regulatory framework. We have also presented the conclusions about the advantages and disadvantages of this mode of taxation

  11. A Review of Factors for Tax Compliance

    OpenAIRE

    Nicoleta BARBUTA-MISU

    2011-01-01

    The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wid...

  12. The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

    OpenAIRE

    Laura Kawano; Joel Slemrod

    2012-01-01

    Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for OECD countries between 1980 and 2004. By considering tax base changes in addition to tax rate changes, we can address the estimation bias that applies to tax rates absent their consideration. We find that the relationship between corporate tax rates and ...

  13. TAX EXPENDITURES IN THE DOMINICAN REPUBLIC

    OpenAIRE

    Glenn Jenkins; Chun-Yan Kuo

    2004-01-01

    This paper takes a broad approach in the sense that only the fundamental structure elements of each tax system are considered as part of the benchmark tax system. Moreover, this paper will go beyond the traditional tax expenditure reporting by taking into account an ideal tax system with minor distortions as part of the benchmark. Because of having an ideal tax system as a norm, the report makes some judgments about the appropriateness of the ideal tax structure in the Dominican Republic and ...

  14. METHODOLOGY OF THE TAX CONTROL IN ALBANIA

    OpenAIRE

    ALLA, Mikel

    2014-01-01

    The mission of the tax administration in Albania is to encourage and achieve the highest level of implementation and voluntary compliance of tax obligations. Also, the mission is to ensure the highest degree of public trust to the integrity and efficiency of the tax administration. Actually, the law "On Tax Procedures in RA" regulates the procedures for administering taxes and principles of organization and functioning of the tax administration in the Republic of Albania. The provisions of th...

  15. A tax proposal for a cash flow corporate tax

    Directory of Open Access Journals (Sweden)

    Lourdes Jerez Barroso

    2013-12-01

    Full Text Available Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the accounting documents that companies must present and through which the stock variables and the accounting documents’ work flow is transformed into cash flow.Findings: An implementation on the basis of the accounting documents that Spanish companies must present. Practical Implications: This paper defines the procedure to follow in order to determine the tax base of a cash flow corporate income tax on the basis of its accounts, which would allow an estimation of this tax figure’s revenue impact.Originality/ Value: The design of a tax base of cash flows for companies. The accounting approximation carried out to determine the cash flows justifies the fact that the tax base proposal is technically possible.

  16. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

    Full Text Available This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002, data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01 increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  17. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China plans to increase resource tax to curb waste,but the plans raise fears of inflation After a year of experimental reform on the resource tax ratio in China’s western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.

  18. Legal and Illegal Tax Evasion

    OpenAIRE

    Marcel Suvelea

    2013-01-01

    In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while ...

  19. Agglomeration, Integration and Tax Harmonization

    OpenAIRE

    Richard Baldwin; Paul Krugman

    2001-01-01

    This paper considers tax competition and tax harmonization in the presence of agglomeration forces and falling trade costs. With agglomerative forces operating, industry is not indifferent to location in equilibrium, so perfectly mobile capital becomes a quasi-fixed factor. This suggests that the tax game is something subtler than a race to the bottom. Advanced 'core' nations may act like limit-pricing monopolists toward less advanced 'periphery' countries. Consequently, integration need not ...

  20. CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW

    OpenAIRE

    Éva ERDÕS

    2011-01-01

    This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of the double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but th...

  1. It's all about tax rates: An empirical study of tax perception

    OpenAIRE

    Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; Kiesewetter, Dirk; Weimann, Joachim

    2010-01-01

    In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics. This leads to the importance of the tax rate being significantly overestimated and the importance of the tax base being significantly underestimated. Furthermore we determine framing effects and show ...

  2. Tax competition with formula apportionment: the interaction between tax base and sharing mechanism

    OpenAIRE

    Kolmar, Martin; Wagener, Andreas

    2007-01-01

    The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment. We analyse tax competition in such a regime, focussing on the interaction between the definition of the tax base and the apportionment method. Tax competition leads to suboptimally low tax rates if and only if the investment elasticity of the tax base is lower than the investment elasticity of the apportionment factor. For any ...

  3. Analysis of the tax burden on individuals in tax accounting and accounting

    OpenAIRE

    Lamačová, Jana

    2012-01-01

    Thesis on The analysis tax burden on individuals in tax accounting and accounting deals with comparing and explaining differences between the calculated tax on basis a tax return by supporting documents from tax records and supporting documents in accounting The theoretical part discourses about method of tax accounting and accounting. It describes the tax on personal income and its calculation. Based on data obtained from the businessman Marcel Lebduška are in the practical part compared...

  4. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

    Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore......, Denmark is currently the only country within the European Union which has introduced a tax on CO2; although Germany and the Netherlands are also considering doing so, the Danish CO2 tax has been effective since 1 January 1993....

  5. The HTLV-1 Tax interactome

    Directory of Open Access Journals (Sweden)

    Kettmann Richard

    2008-08-01

    Full Text Available Abstract The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far.

  6. Prospects of Single Tax Payers

    OpenAIRE

    Tofan Ivan M.

    2014-01-01

    The article speaks about problem aspects of taxation, which were set by the state for the single tax administering due to permanent and system changes in the tax legislation. It shows the necessity of search for alternative methods of administering in the process of taxation of single tax payers by fiscal services. The goal of the article is the study of prospects of further taxation of entrepreneurs – single tax payers on the basis of analysis of conditions and principles created by the stat...

  7. Taxes and Bribes in Uganda

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  8. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

    Energy Technology Data Exchange (ETDEWEB)

    Mai, Trieu [National Renewable Energy Lab. (NREL), Golden, CO (United States); Cole, Wesley [National Renewable Energy Lab. (NREL), Golden, CO (United States); Lantz, Eric [National Renewable Energy Lab. (NREL), Golden, CO (United States); Marcy, Cara [National Renewable Energy Lab. (NREL), Golden, CO (United States); Sigrin, Benjamin [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-02-01

    Federal tax credits for renewable energy (RE) have served as one of the primary financial incentives for RE deployment over the last two decades in the United States. In December 2015, the wind power production tax credit and solar investment tax credits were extended for five years as part of the Consolidated Appropriations Act of 2016. This report explores the impact that these tax credit extensions might have on future RE capacity deployment and power sector carbon dioxide (CO2) emissions. The analysis examines the impacts of the tax credit extensions under two distinct natural gas price futures as natural gas prices have been key factors in influencing the economic competitiveness of new RE development. The analysis finds that, in both natural gas price futures, RE tax credit extensions can spur RE capacity investments at least through the early 2020s and can help lower emissions from the U.S. electricity system. More specifically, the RE tax credit extensions are estimated to drive a net peak increase of 48-53 GW in installed RE capacity in the early 2020s -- longer term impacts are less certain. In the longer term after the tax credits ramp down, greater RE capacity is driven by a combination of assumed RE cost declines, rising fossil fuel prices, and other clean energy policies such as the Clean Power Plan. The tax credit extension-driven acceleration in RE capacity development can reduce fossil fuel-based generation and lower electric sector CO2 emissions. Cumulative emissions reductions over a 15-year period (spanning 2016-2030) as a result of the tax credit extensions are estimated to range from 540 to 1420 million metric tonnes CO2. These findings suggest that tax credit extensions can have a measurable impact on future RE deployment and electric sector CO2 emissions under a range of natural gas price futures.

  9. The Optimal Strategy of the Carbon Tax Revenue Transfer to the Agricultural Sector in Taiwan --Base on the Application of CGE Model%台湾碳税财政支付移转至农业部门之最适策略——基于可计算一般均衡模型(CGE)的运用

    Institute of Scientific and Technical Information of China (English)

    施正屏; 徐逢桂

    2012-01-01

    由于人为排放的二氧化碳等温室气体,引起了全球暖化,威胁到了人类的生存,以低能耗、低污染、低排放为基础的低碳经济模式的革命是拯救人类群体社会永续生存的机会。目前台湾在CO:减量的策略除了调整产业政策与产业结构、提升能源效率之外,厚植台湾地区的森林资源,大规模推动农业生产用地用于造林碳汇,以及加入国际森林资源碳交易市场,亦为未来温室气体减量策略的可行方案。该文以台湾社经资料为基础,运用可计算一般均衡模型(CGE)推算各种碳税政策对于产业最终需求结构变动及个别产业产出之影响,找出台湾碳税财政支付移转至农业部门之最适策略组合。%Due to anthropogenic emissions of carbon dioxide and other greenhouse gases, causing global warming, threats to human survival, with low power consumption, low pollution, low emissions, low carbon economic model based on the revolution to save the long-term survival of human groups and social opportunities. C02 reduction strategies in Taiwan in addition to the adjustment of industrial policy and industrial structure, improving energy effi- ciency, strengthening for the forest resources of the Taiwan region, large-scale promotion of agricultural production land for afforestation carbon sequestration, and join the international forest resources, carbon trading market, also the possible options of future greenhouse gas reduction strategy. Taking the social-economic data in Taiwan as the basis, This study analyzes the influences of various carbon tax policy for industrial final demand structure change and individual industrial output by using CGE model, and find out the optimal strategy combination of the carbon tax fiscal payment transfered to the agricultural departments.

  10. Tax and Fiscal Policies for Promotion of Industrial EnergyEfficiency: A Survey of International Experience

    Energy Technology Data Exchange (ETDEWEB)

    Price, Lynn; Galitsky, Christina; Sinton, Jonathan; Worrell,Ernst; Graus, Wina

    2005-09-15

    The Energy Foundation's China Sustainable Energy Program (CSEP) has undertaken a major project investigating fiscal and tax policy options for stimulating energy efficiency and renewable energy development in China. This report, which is part of the sectoral sub-project studies on energy efficiency in industry, surveys international experience with tax and fiscal policies directed toward increasing investments in energy efficiency in the industrial sector. The report begins with an overview of tax and fiscal policies, including descriptions and evaluations of programs that use energy or energy-related carbon dioxide (CO2) taxes, pollution levies, public benefit charges, grants or subsidies, subsidized audits, loans, tax relief for specific technologies, and tax relief as part of an energy or greenhouse gas (GHG) emission tax or agreement scheme. Following the discussion of these individual policies, the report reviews experience with integrated programs found in two countries as well as with GHG emissions trading programs. The report concludes with a discussion of the best practices related to international experience with tax and fiscal policies to encourage investment in energy efficiency in industry.

  11. Debt, Taxes, and Liquidity

    OpenAIRE

    Patrick Bolton; Hui Chen; Neng Wang

    2014-01-01

    We analyze a model of optimal capital structure and liquidity choice based on a dynamic tradeoff theory for financially constrained firms. In addition to the classical tradeoff between the expected tax advantages of debt and bankruptcy costs, we introduce a cost of external financing for the firm, which generates a precautionary demand for liquidity and an optimal liquidity management policy for the firm. An important new cost of debt financing in this context is an endogenous debt servicing ...

  12. Taxing the Stork

    OpenAIRE

    KUREISHI Wataru; Wakabayashi, Midori

    2008-01-01

    We examine the tax–deduction incentive for parents to have babies in December rather than January, focusing on whether or not parents get "shotgun married." We choose this focus because non–shotgun–married parents are more likely than shotgun–married parents to time conception and, consequently, the birth of their children. Results show that in the 1976 forward sample, the tax deduction is positively correlated with December births among non–shotgun–married parents, who are likely to time con...

  13. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

    Full Text Available The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

  14. Ecological tax reform

    International Nuclear Information System (INIS)

    An environmental tax reform is seen by many as a possible solution to some crucial problems of modern society - pollution, excessive resource consumption and unemployment. Changes in the system of taxation are here seen as a long term process, one that must cheapen the costs of labour and make the costs of resource use more expensive - a process which can also create major changes in our society as to conceptions of quality, work, consumption etc. The conference presented proposals for an ecological tax and duty system that would contribute to: Changing technology so that it becomes more resource and energy effective. Changing the economic mechanisms so that resource consumption and pollution become more expensive while human resources become cheaper. Changing personal life styles and values so that material consumption becomes less decisive for our choices and priorities. An environmental tax reform is neither without problems nor painless. An economy and an industrial sector based on increasing consumption of energy and raw materials will, in the long run, lead to drawbacks that far outweigh those that are connected with an economic re-orientation whose driving force is another conception of nature. (EG)

  15. Genesis of tax administration

    OpenAIRE

    Myskin, Y. I.

    2014-01-01

    The history of formation and development of tax administration is studied. The stages of genesis of tax administration are identified and described. The historically caused major trends in tax administration which are based on knowledge of the nature of causality are formulated. Досліджено історію становлення та розвитку управління оподаткуванням. Визначено та охарактеризовано етапи генезису управління оподаткуванням. На основі пізнання природи причинно-наслідкових зв’язків сфо...

  16. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

    An environmental tax reform is seen by many as a possible solution to some crucial problems of modern society - pollution, excessive resource consumption and unemployment. Changes in the system of taxation are here seen as a long term process, one that must cheapen the costs of labour and make the costs of resource use more expensive - a process which can also create major changes in our society as to conceptions of quality, work, consumption etc. The conference presented proposals for an ecological tax and duty system that would contribute to: Changing technology so that it becomes more resource and energy effective. Changing the economic mechanisms so that resource consumption and pollution become more expensive while human resources become cheaper. Changing personal life styles and values so that material consumption becomes less decisive for our choices and priorities. An environmental tax reform is neither without problems nor painless. An economy and an industrial sector based on increasing consumption of energy and raw materials will, in the long run, lead to drawbacks that far outweigh those that are connected with an economic re-orientation whose driving force is another conception of nature. (EG)

  17. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

    Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.

    2000-01-01

    The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, an

  18. Tax Exportability in Tourism Market

    Directory of Open Access Journals (Sweden)

    Mohammad Mohebi

    2011-01-01

    Full Text Available Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve people’s lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economic welfare. Therefore, to provide incentives for governments to select a suitable tax policy, exportability of tax is important. Hotel room tax is one of the main parts of tourism tax. Despite the importance of tax for government, it seems that the exportability of hotel room tax is still not well known. Therefore, understanding the counteraction of foreign visitors with respect to its main factors is important for the Malaysian government and tourism management. To achieve these aims, this study examines tax incidence effects on the tourism market. Approach: We use hotel room as representative of tourism market. Quarterly data from 1995-2009 are used and a dynamic model of simultaneous equation is employed. Results: Our results indicate that in the short run supply is elastic and demand is inelastic.But in the long run both demand and supply are elastic to price. Conclusion: Based the results if the government imposes one ringgit (Malaysian currency tax on hotel room price, the tourist contribution is more than 89 and 74% in the short run and long run respectively. Hence, we conclude that the Malaysian tourism market is exportable. Our results also indicate that tax on hotel has no negative social effects in the short run.

  19. 26 CFR 31.3221-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  20. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  1. 26 CFR 31.3201-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  2. Options to optimize the tax base for tax on corporate income

    OpenAIRE

    Grygarová, Jana

    2013-01-01

    The thesis focuses on the complicated issue of the tax on corporate income. It introduces the tax regulations which are crucial for every tax payer. Without a thorough knowledge of the regulations, tax payers are unable to optimize their tax obligation in a legal way without breaking the law. The theoretical part describes options for the tax base optimization for the tax on corporate income, and shows how the tax base and the eventual tax obligation may be reduced within the law while us...

  3. Specific Features of Functioning of the Corporate Tax Management

    OpenAIRE

    Tkachyk Lesya P.

    2013-01-01

    The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alt...

  4. Fighting Harmful Tax Competition Generated by Offshore Jurisdictions

    Directory of Open Access Journals (Sweden)

    Dan Drosu Saguna

    2015-03-01

    Full Text Available Harmful tax competition is not just tax system, but can also undermine the interests of local communities and the environment. Tax havens are a huge drain of resources from other countries (basic non tax haven to offshore areas. To operate, tax havens are supported economically, politically, and socially by high tax states. Also, by encouraging savings, it boosts investment and capital formation. Because they are low tax jurisdictions, they exert a higher tax on tax rates worldwide.

  5. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  6. Tax rates as strategic substitutes

    NARCIS (Netherlands)

    H. Vrijburg (Hendrik); R.A. de Mooij (Ruud)

    2016-01-01

    textabstractThis paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic t

  7. Energy taxes in the OECD

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-10-04

    This report discusses the trend in energy taxation across the OECD countries since 1980. It is a striking feature that the decline in crude oil prices since the mid 1980s has been accompanied by a continued increase in oil taxes in the OECD countries. Current taxes on the use of oil in the industrialized world are now higher than the costs of importing crude oil. Thus there has been a redistribution of the value of oil in the end user market from the producers to the governments of the consuming countries. A similar development has taken place for natural gas. Traditionally natural gas has been free of tax or low taxed. In Europe, however, taxes on natural gas have increased significantly and are likely to continue to do so. Higher taxes on gas reduce producer prices. In contrast to oil and gas, there is practically no tax on coal. The few countries that do tax coal, primarily do so outside industry and power generation. There is no relation between the environmental impact of energy use and the structure of taxation of the energy carriers. The prime objective of energy taxation is to raise governmental revenues. 26 tabs., 11 tabs.

  8. Petroleum Tax Policy in Russia

    OpenAIRE

    Yuri Bobylev

    2012-01-01

    Petroleum complex is Russia’s basic economic sector which is playing a leading role in providing the state budget revenues. This paper is dedicated to the main issues of the government petroleum tax policy in Russia. The author analyses the outcome of the implemented petroleum tax reform and possible measures designed for further taxation improvement in this sector.

  9. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...

  10. Impact of Asymmetric Carbon Information on Supply Chain Decisions under Low-Carbon Policies

    Directory of Open Access Journals (Sweden)

    Lei Yang

    2016-01-01

    Full Text Available Through the establishment of the leading manufacturer Stackelberg game model under asymmetric carbon information, this paper investigates the misreporting behaviors of the supply chain members and their influences on supply chain performance. Based on “Benchmarking” allocation mechanism, three policies are considered: carbon emission trading, carbon tax, and a new policy which combined carbon quota and carbon tax mechanism. The results show that, in the three models, the leader in the supply chain, even if he has advantages of carbon information, will not lie about his information. That is because the manufacturer’s misreporting behavior has no effect on supply chain members’ performance. But the retailer will lie about the information when he has carbon information advantage. The high-carbon-emission retailers under the carbon trading policy, all the retailers under the carbon tax policy, and the high-carbon-emission retailers under combined quotas and tax policy would like to understate their carbon emissions. Coordination of revenue sharing contract is studied in supply chain to induce the retailer to declare his real carbon information. Optimal contractual parameters are deduced in the three models, under which the profit of the supply chain can be maximized.

  11. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

    2009-01-01

    A key obstacle to reducing payroll taxes in many industrialized and transition countries is the direct revenue loss to the government that it implies. This paper studies a simple and practical labor tax reform of reducing a payroll tax and increasing a progressive wage tax that keeps the marginal ta

  12. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  13. 26 CFR 601.401 - Employment taxes.

    Science.gov (United States)

    2010-04-01

    ... deducted and withheld is allowed as a credit against the income tax liability of the employee receiving... the amount of such tax exceeds $100. (6) Separate accounting. If an employer fails to withhold and pay... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes....

  14. Questionnaire on Corporate Income Tax Subjects - Denmark

    DEFF Research Database (Denmark)

    Friis Hansen, Søren; Nielsen, Jacob Graff

    In terms of tax policy, tax harmonization or coordination of corporate taxation in the EU is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate whether EU Member States, and more broadly States belonging to the same economi...

  15. Are LCCEs Exempt from Income Taxes?

    OpenAIRE

    Philipsen, Nayna Campbell

    2002-01-01

    Lamaze International Certified Childbirth Educators (LCCEs) may incorporate as tax-exempt organizations under the federal tax law if they meet all of the outlined requirements. They may then be considered exempt from income taxes for the purpose of any law that refers to tax-exempt organizations.

  16. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

    The relationship between border tax rates and evasion is examined for Mozambique using the methodology developed by Fisman and Wei (2004). We find that high tax rates are associated with high levels of under-reporting of import values and that tax rates have a strong and positive effect on tax...

  17. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    2016-01-01

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  18. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  19. Impact of Different Carbon Policies on City Logistics Network

    OpenAIRE

    Yang Jianhua; Gao Huijie

    2015-01-01

    A programming model for a four-layer urban logistics distribution network is constructed and revised based on three types of carbon emissions policies such as Carbon tax, carbon emissions Cap, Carbon Trade. Effects of different policies on logistics costs and carbon emissions are analyzed based on a spatial Logistics Infrastructure layout of Beijing. Research findings are as follows: First, based on low-carbon policies, the logistics costs and carbon emissions can be changed by different mode...

  20. Goods and Services Tax for India

    OpenAIRE

    R. Kavita Rao

    2008-01-01

    Indirect taxes on goods and services at the state level constitute 85 percent of own tax revenue of the state governments of which sales tax alone accounts for 61 percent. A change in regime in recent times from cascading types sales taxes to taxes based on input-tax credit within taxation of goods, as well as the adoption of a uniform rates of tax, has resulted in buoyant revenues. However, the reform agenda is far from complete. The proposed GST regime constitutes the next step towards comp...

  1. Specific Features of Functioning of the Corporate Tax Management

    Directory of Open Access Journals (Sweden)

    Tkachyk Lesya P.

    2013-12-01

    Full Text Available The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alternative variants of tax activity, analysis of alternative variants of tax activity, selection of the optimal variant of tax activity, realisation of tax activity, control over realisation of tax activity and development of measures of increase of efficiency of tax management. Application of the functional model of corporate tax management, which envisages use of all instruments, allows optimisation of tax payments of economic subjects.

  2. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Science.gov (United States)

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  3. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Science.gov (United States)

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  4. Energy taxes, resource taxes and quantity rationing for climate protection

    Energy Technology Data Exchange (ETDEWEB)

    Eisenack, Klaus [Oldenburg Univ. (Germany). Dept. of Economics; Edenhofer, Ottmar; Kalkuhl, Matthias [Potsdam-Institut fuer Klimafolgenforschung e.V., Potsdam (Germany)

    2010-11-15

    Economic sectors react strategically to climate policy, aiming at a re-distribution of rents. Established analysis suggests a Pigouvian emission tax as efficient instrument, but also recommends factor input or output taxes under specific conditions. However, existing studies leave it open whether output taxes, input taxes or input rationing perform better, and at best only touch their distributional consequences. When emissions correspond to extracted ressources, it is questionable whether taxes are effective at all. We determine the effectiveness, efficiency and functional income distribution for these instruments in the energy and resource sector, based on a game theoretic growth model with explicit factor markets and policy instruments. Market equilibrium depends on a government that acts as a Stackelberg leader with a climate protection goal. We find that resource taxes and cumulative resource quantity rationing achieve this objective efficiently. Energy taxation is only second best. Mitigation generates a substantial ''climate rent'' in the resource sector that can be converted to transfer incomes by taxes. (orig.)

  5. Generating Larger Tax Revenue in South Asia

    OpenAIRE

    Gupta, Poonam

    2015-01-01

    Despite repeated attempts, South Asian countries have managed only limited and sporadic success in mobilizing larger tax revenue. Tax-to-GDP ratios in most countries in the region remain below cross country averages and are considered inadequate to meet their financing needs. Underperformance in tax revenue generation does not seem due to paucity of tax policy reforms. South Asian countries have undertaken considerable reforms in the last decade, and their tax structures have converged with t...

  6. Third Round of Tax Reforms Launched

    Institute of Scientific and Technical Information of China (English)

    LINYIYI

    2004-01-01

    China's third round of tax reform is underway.Premier Wen Jiabao declared the three main lpoints of this tax reform in this year's 'state-of-the-art' government working report:to shift gradually from production-oriented value added tax(VAT) to consumption-oriented,the reform of export tax rebate system and to eliminate the agricultural tax in five yeaars.

  7. Tax Morale, Entrepreneurship, and the Irregular Economy

    OpenAIRE

    Lisi, Gaetano; Pugno, Maurizio

    2011-01-01

    This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship. Tax morale is modelled as a social norm for tax compliance which renders evasion costly. The moral cost of tax evasion (the strength of the social norm) is negatively related to the fraction of entrepreneurs that evades taxes. Precisely, if the relationship is non-linear, multiple equilibria may emerge, thus accoun...

  8. Starting Over: The Automated Payment Transaction Tax

    OpenAIRE

    Feige, Edgar L.

    2001-01-01

    This paper proposes a 21st century global fiscal architecture to replace the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its simplest form, the APT tax consists of a flat tax levied on all transactions. The tax is automatically assessed and collected when transactions are settled through the electronic technology of the ban...

  9. Optimization of the tax base for corporate

    OpenAIRE

    Kubíčková, Alena

    2012-01-01

    Dissertation is oriented to optimization of basic personal income tax in a company EMIL BUREŠ HOPSERVIS Ltd. The theoretical part pays attention to introduction to tax problematics with follow-up orientation to basic personal income tax. The practical part is oriented to the analysis of costs and yield recorded in companys accountancy, furthermore calculation of real and optimized economic result and its following transformation to tax base and calculation tax obligation are realized.

  10. Interconnection of accounting and corporate income tax

    OpenAIRE

    ŠTRUNCOVÁ, Kristýna

    2014-01-01

    Theoretical part defines terms related to the interconnection of accounting and corporate income tax such as accounting closing, accountig statements, tax base and tax on corporate income. In the practical part of bachelor thesis the basic informations about the selected accounting entity are presented. Analysis of closing operations, tax non-deductible items, total costs and total revenue are carried out. Transformation of accounting profit to tax base is devoted, too. Accounting profit is c...

  11. A NEUROECONOMIC APPROACH OF TAX BEHAVIOR

    OpenAIRE

    Nichita Ramona-Anca; Batrancea Larissa-Margareta

    2012-01-01

    Governments around the world register substantial losses due to tax non-compliance behavior. Whether it is tax avoidance or tax evasion, non-compliance has repercussions on the whole society because it mitigates the quality of the provision of public goods. Nevertheless, the level of tax compliance is significantly higher than the classical tax evasion model of Allingham and Sandmo (1972) predicts. A manifold of theoretical and empirical studies invalidate the assumptions of the classical mod...

  12. Taxes, Earnings Payout, and Payout Channel Choice

    OpenAIRE

    Geiler, P.H.M.; Renneboog, L.D.R.

    2014-01-01

    We study the tax regulations in relation to dividends and capital gains over the last two decades for the UK in order to determine whether changes in tax regimes affect corporate payout policy (dividends, share repurchases, or a combination). While we can identify investors’ tax-driven preferences for a specific payout channel, we find no evidence of tax-induced clienteles. Firms do indeed not cater to the tax preferences of their shareholders (including individuals, pension funds, corporatio...

  13. SMEs’ corporate income tax compliance in Tanzania

    OpenAIRE

    Mahangila, Deogratius Ng'winula

    2014-01-01

    Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the ...

  14. The challenge of tax reform and expanding the tax base

    OpenAIRE

    James Poterba

    2010-01-01

    Geary Lecture ? 2009 My topic today is the design of tax policy, and in particular the role of socalled ?tax expenditures? in income tax systems. It is a topic that is important not just in Ireland but in many other nations ? including the United States. I shall begin by talking about the revenue imperative, the challenge that policymakers around the world will face as they struggle to raise revenue to rebuild public treasuries in the aftermath of the recent economic crisis.I will illustra...

  15. Tax Reform, Targeting and the Tax Burden on Women

    OpenAIRE

    Patricia Apps

    2009-01-01

    In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax Benefit Part A), together with changes in the rate scale applying to personal income, have had the effect of replacing Australia’s progressive individual based income tax with a system that tends toward...

  16. Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms

    OpenAIRE

    Azémar, Céline; Dharmapala, Dhammika

    2016-01-01

    The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The effectiveness of these tax incentives depends crucially on MNCs’ residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing provisions are included in many bilateral tax treaties to prevent host country tax incentives being nullified by residence coun...

  17. Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens?

    OpenAIRE

    Braun, Julia; Weichenrieder, Alfons

    2015-01-01

    Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average ...

  18. Resource rent tax in Australia

    Energy Technology Data Exchange (ETDEWEB)

    Bradley, P.G.

    1985-01-01

    Since July 1, 1984, new (greenfield) offshore petroleum projects lying beyond the territorial sea (thus under federal control) have been subject to a Commonwealth resource rent tax (CRRT). Rules are to be laid down for calculating the economic rent to be attributed to production of any petroleum-crude oil, condensate, natural gas, LPG, or ethane. This rent is the tax base, and it is to be taxed at a rate of 40%. The first section of this paper briefly summarizes the current situation in Australia. This account is based chiefly on a series of public discussion papers (Australia, 1983, 1984a, 1984b) issued by the Commonwealth government before introducing the new tax. Then examined are certain limitations that apply to any tax system designed to appropriate realized economic rent. The following section focuses on several problems specifically associated with the CRRT that must be resolved if this approach to taxing mineral revenues is to be widely copied. In conclusion, the author reviews major remaining issues in the CRRT discussion on both the theoretical and applied levels, and return to the question of why rent-based taxes have not been more widely adopted. 18 references.

  19. Tax arrears and tax litigiousness in Peru, some aspects to be considered

    Directory of Open Access Journals (Sweden)

    Sandra Sevillano

    2014-07-01

    Full Text Available Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.

  20. Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax

    OpenAIRE

    John W. Diamond; Zodrow, George R.

    2007-01-01

    The general idea is the following: any tax authority that respects basic human rights has to impose taxes on a base to avoid random and arbitrary taxation. The tax base should be announced prior to the imposition of the tax and therefore, taxpayers are given an advanced warning concerning the tax base. The advanced warning enables the taxpayers to adjust the tax base to the new circumstances so that they can adjust their behavior to the existence of the tax. This adjustment of the tax base by...

  1. China should Improve its Tax Regime to Reduce Excess Tax Burden

    Institute of Scientific and Technical Information of China (English)

    汪昊

    2007-01-01

    After reviewing relevant theories,this article uses Barro’s tax-smoothing model to present an empirical analysis on China’s excess tax burden.Whilst providing an explanation for the abnormally high growth of tax revenue,the author suggests further improvements to the tax regime,and in light of current tax policies and the new round of tax reforms,puts forward policy recommendations on how to realize tax-smoothing and reduce the excess tax burden for higher economic efficiency.

  2. 27 CFR 27.42a - Still wines containing carbon dioxide.

    Science.gov (United States)

    2010-04-01

    ... carbon dioxide. 27.42a Section 27.42a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Wines § 27.42a Still wines containing carbon...

  3. Tax Adjusted for Imported Equipment

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Ministry of Finance, Central Administration of Customs, and State Administration of Taxation of P.R. of China jointly issued a "Notice on the Lists Related to the Interim Provisions on the Adjustment of Import Tax Policy on Major Technical Equipment" (the Notice) on April 13rd to adjust the list of equipment catalog and merchandise attached to the "Interim Provisions on the Import Tax Policy on Major Technical Equipment", as well as the preferential scope and extent of the import tax on a number of major technical equipment.

  4. Evaluation of Value Added Tax (VAT and Tax Evasion

    Directory of Open Access Journals (Sweden)

    B. Fathi

    2012-02-01

    Full Text Available The aim of this study is to explain the Value Added Tax and Tax Evasion by Experience Countries. During recent year’s world’s countries have welcomed using of VAT because of its efficiency at increasing government’s income. On this basis, this article will be investigated in two parts. First, investigating features and VAT analysis second, considering relation between VAT and tax evasion by using of several countries experiences. The result's of this study shows that VAT execution don’t affect inflation rate and VAT deduction effects on trade deficit depends on change at relative prices of exportable and importable goods. Finally, the results show that there is no positive and significant relationship between VAT rate and the amount of tax evasion.

  5. Must Financial Services be Taxed Under a Consumption Tax?

    OpenAIRE

    Grubert, Harry; Mackie, James B. III

    2000-01-01

    The taxation of financial services used by households has been a stumbling block in designing consumption taxes. We present a theoretical case for exempting from tax investment services, loan services, and insurance services. These services are not consumption items. Instead, they represent the cost of smoothing consumption across time, as in the case of investment or loan services, and across states of nature, as in the case of insurance services. Since these services provide the funds used ...

  6. Corrective Ad Valorem and Unit Taxes: A Welfare Comparison

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic competition. Yet, in a number of policy fields, ...... of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  7. Corporate hedging under a resource rent tax regime

    OpenAIRE

    Frestad, Dennis

    2010-01-01

    In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, where the corresponding special purpose tax bases are unaffected by any derivatives payments. Dual tax firms with hedging programs therefore face the risk of potentially large discrepancies between the tax bases for corporate income tax and special purpose tax. I investi...

  8. The consequences of different strategies for measuring tax evasion behavior

    OpenAIRE

    Ghavam Ahmadi; Ali Bayat; Homa Doroudi

    2014-01-01

    This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as in...

  9. Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens

    Directory of Open Access Journals (Sweden)

    Ana Margarida Raposo

    2013-09-01

    Full Text Available Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former Western possessions, sovereign nations, countries controlled by cartels, and emerging economies. This article also synthesizes the history of tax havens and describes their current heterogeneity, discussing the main methods available to regulate tax haven flows. Some of the most efficient methods involve unilateral measures (such as the Fiscal Transparency of Outland Societies but also encompass multilateral measures (such as Tax Harmonization and the Request for Information.

  10. Greening the Australian income tax : radical tax shift or incrementalism?

    International Nuclear Information System (INIS)

    The current approach of the Australian Government to encourage ecologically sustainable behaviour was discussed. In particular, this paper outlined the principles of tax system design for sustainability and presented the systematic obstacles to, and technical arguments against a broad based emissions tax. The basic economic principle behind ecotaxation is that the true costs of an activity should fall on the individual carrying out that activity. This stems from the principle of neutrality, one of the key elements of a benchmark taxation system. It was argued that while the tax system appears to actively encourage ecologically damaging practices, the government's spending program is trying to moderate the tendency of a resource rich country to increase damaging emissions and unsustainable economic activity. The Australian governments have not embraced the principle of neutrality to the extent of adopting eco-taxation as a means of promoting ecologically sustainable behaviour. Instead, it has inconsistent subsidies, tax expenditures, regulatory controls and tax measures. It was argued that taxation in one mechanism by which governments might achieve desirable outcomes, but other options for Australian ecological tax reform should also be considered for the near to medium term. This paper also presented a review of the perceived advantages of economic instruments over regulatory controls in achieving environmental responsibility. An overview of the current Commonwealth government policy was also presented with respect to ecologically sustainable behaviour, with particular focus on the confusion within existing Commonwealth policy. Various options for reform of the taxation system were also presented. 51 refs., 1 tab

  11. Double dividend effectiveness of energy tax policies and the elasticity of substitution: A CGE appraisal

    Energy Technology Data Exchange (ETDEWEB)

    Sancho, Ferran, E-mail: Ferran.Sancho@uab.ca [Departament d' Economia, Universitat Autonoma de Barcelona, 08193-Bellaterra (Spain)

    2010-06-15

    There is a considerable body of literature that has studied whether or not an adequately designed tax swap, whereby an ecotax is levied and some other tax is reduced while keeping government income constant, may achieve a so-called double dividend, that is, an increase in environmental quality and an increase in overall efficiency. Arguments in favor and against are abundant. Our position is that the issue should be empirically studied starting from an actual, non-optimal tax system structure and by way of checking the responsiveness of equilibria to revenue neutral tax regimes under alternate scenarios regarding technological substitution. With the use of a CGE model, we find that the most critical elasticity for achieving a double dividend is the substitution elasticity between labor and capital whereas the elasticity that would generate the highest reduction in carbon dioxide emissions is the substitution elasticity among energy goods.

  12. Double dividend effectiveness of energy tax policies and the elasticity of substitution. A CGE appraisal

    Energy Technology Data Exchange (ETDEWEB)

    Sancho, Ferran [Departament d' Economia, Universitat Autonoma de Barcelona, 08193-Bellaterra (Spain)

    2010-06-15

    There is a considerable body of literature that has studied whether or not an adequately designed tax swap, whereby an ecotax is levied and some other tax is reduced while keeping government income constant, may achieve a so-called double dividend, that is, an increase in environmental quality and an increase in overall efficiency. Arguments in favor and against are abundant. Our position is that the issue should be empirically studied starting from an actual, non-optimal tax system structure and by way of checking the responsiveness of equilibria to revenue neutral tax regimes under alternate scenarios regarding technological substitution. With the use of a CGE model, we find that the most critical elasticity for achieving a double dividend is the substitution elasticity between labor and capital whereas the elasticity that would generate the highest reduction in carbon dioxide emissions is the substitution elasticity among energy goods. (author)

  13. TAX PAYMENTS DETERMINANTS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Lazar Sebastian

    2015-07-01

    Full Text Available Using a fixed effects panel data estimation model in order to account for individual firm heterogeneity, the paper investigates the determinants of corporate tax payments for Romanian non-financial companies listed at Bucharest Stock Exchange over twelve years period (2000 – 2011, adopting a new approach, the natural logarithms of corporate income taxes actually paid as dependent variable. This removes the inherent flaws of firm specific effective tax rates, while establishing a more comparable field for subsequent similar research. All the determinants investigated were found as having an impact, albeit at different level of significance. Capital intensity, leverage and labour intensity were found as having a negative effect, while profitability and size have a positive impact. The findings correspond in general to conventional theory. Moreover, the paper produces evidence concerning the impact of loss carry-forward provisions on firm tax payments.

  14. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  15. Tax_Units_2011_Final

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  16. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    Real-world industries are composed from heterogeneous firms and substantial intra-industry reallocations take place, i.e. high productivity firms squeeze out low productivity firms. Previous tax-tool comparisons have not included these central forces of industry structure. This paper examines a...... general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...... taxes distort relative prices, which in turn reduces average industry productivity through reallocations (the survival and increased market share of lower productivity firms). Importantly, numerical solutions of the model reveal that the relative welfare loss from using the unit tax increases...

  17. Fuel Tax Just Around Corner

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Currently, the National Development and Reform Commission, the country's top economic planning body, is working with other government departments on reforming China's retail oil price mechanism and introducing a fuel tax.

  18. A dedicated pollution tax: The motor for change

    International Nuclear Information System (INIS)

    Carbon taxes coming into effect around the world are predicted to reduce greenhouse gas emissions by 1-6%. Using the punitive approach alone, such taxes will not be sufficiently effective in fighting global climate change. A dedicated pollution tax is proposed in which moderate fees on greenhouse gases and other polluting emissions are balanced by financial incentives for energy efficient retrofitting or non-polluting substitutions. These incentives will vastly accelerate conversion to energy efficient technologies by reducing payback periods to acceptable levels and will lead to a 50-80% reduction in fossil fuel consumption at a profit. Estimated environmental costs of pollutant emissions from coal and natural gas are presented, and the internalization of external costs into energy prices is discussed. Demand reduction provides more environmental benefits than scrubbing of fossil emissions, at less cost. Examples of potential lighting savings in a classroom are presented, and simple payback and savings for a variety of lighting energy efficiency measures are tabulated. The effects of different pollution tax levels on Alberta's coal fired electricity generation are tabulated. 5 refs., 6 figs., 4 tabs

  19. 26 CFR 31.3111-4 - Liability for employer tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  20. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  1. 26 CFR 31.3101-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  2. 26 CFR 31.3111-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  3. 26 CFR 31.3111-3 - When employer tax attaches.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  4. 26 CFR 31.3101-3 - When employee tax attaches.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  5. 27 CFR 19.26 - Tax on wine.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard,...

  6. Recession, taxes and economic growth.

    OpenAIRE

    Szarowska, Irena

    2010-01-01

    The current economic situation forces the governments to find solution how to promote economic growth. Economic theory suggests that differences in taxation may play a role in explaining differences in economic performance. The paper summarizes common features tax related measures used to tackling the economic recession in the European Union and it also points out the effect of taxes on economic activity presented by empirical studies.

  7. Essays on Banks' Tax Response

    OpenAIRE

    Merz, Julia Anna

    2015-01-01

    This thesis consists of three essays examining banks’ tax response. The first essay Tax vs. Regulation Policy and the Location of Financial Sector FDI is co-authored with Prof. Dr. Michael Overesch, Chair of Business Taxation at the University of Cologne and Prof. Dr. Georg Wamser, Chair of Public Finance at the University of Tuebingen. It aims to investigate how taxation and regulatory constraints influence German banks’ decision to locate branches orsubsidiaries in specific countries. I...

  8. Tax Exportability in Tourism Market

    OpenAIRE

    Mohammad Mohebi; Khalid A. Rahim; Lee Chin; Khairil W. Awang

    2011-01-01

    Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve peoples lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economi...

  9. The Effects of Tax Competition

    Directory of Open Access Journals (Sweden)

    Ioan TALPOŞ

    2010-08-01

    Full Text Available Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.

  10. The Effects of Tax Competition

    OpenAIRE

    Ioan TALPOŞ; Alexandru O. CRÂŞNEAC

    2010-01-01

    Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.

  11. Tax Competition and Public Input

    OpenAIRE

    Agnès Bénassy-Quéré; Nicolas Gobalraja; Alain Trannoy

    2005-01-01

    This paper assesses the extent and policy implications of simultaneous competition among countries on both corporate tax rates and the provision of public goods used by firms as production factors (‘public factors’). First, we derive the relevant theoretical results in a unified framework where a corporate tax is used to finance a public good that raises both household utility and firm productivity. Then, the relevance of such simultaneous competition is tested using data on foreign direct in...

  12. Gender Bias in Tax Systems

    OpenAIRE

    Janet Gale Stotsky

    1996-01-01

    This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a targ...

  13. Controversial around Tax and Taxation System

    Directory of Open Access Journals (Sweden)

    Danuta Mliczewska

    2008-03-01

    Full Text Available The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authorís of the analysis comments on the concepts.

  14. Estimation of Future Tax Revenue (Japanese)

    OpenAIRE

    HASHIMOTO, Kyoji; OH Sunchung

    2008-01-01

    Figures for forecasts of future tax revenues are important reference materials when studying fiscal reconstruction. Forecasts of tax income by the government have been conducted on the assumption of an elasticity of tax revenue of 1.1 under a growth rate determined exogenously. This 1.1 value for the elasticity of tax revenue has been assumed from the past relationship between tax revenue and GDP. The aim of this paper is to verify the validity of this assumption of the elasticity of tax reve...

  15. Local Governments Tax Autonomy, Lobbying, and Welfare

    OpenAIRE

    Sandro Brusco; Luca Colombo; Umberto Galmarini

    2010-01-01

    What degree of tax autonomy should be granted to a regional government on a local tax base? Although the regional policy maker aims at maximizing social welfare, her tax policy may be distorted by the lobbying activity of local taxpayers. In this political environment we characterize the conditions under which social welfare can be increased by restricting the set of tax instruments available to the local policy maker, i.e. the degree of local tax autonomy. We show that full tax autonomy is l...

  16. How tax progression affects effort and employment

    OpenAIRE

    Koskela, Erkki; Schöb, Ronnie

    2007-01-01

    Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue-neutral change in the composition of labour taxation towards the tax with the smaller tax base will lead to the same results: they moderate wages, workers' effort, effective labour input and aggregate output. Whether employment rises or falls, however, depends in both...

  17. Does tax competition really promote growth?

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Lockwood, Ben

    2010-01-01

    This paper considers the relationship between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an infrastructure input. Absent stochastic shocks, decentralized tax...... setting (two or more jurisdictions) maximizes the rate of growth, as the constant returns to scale present with endogenous growth implies "extreme" tax competition. Stochastic shocks imply that households face a portfolio choice problem, which dampens down tax competition and may raise taxes above...... the centralized level. Growth can be lower with decentralization. Our results also predict a negative relationship between output volatility and growth with decentralization....

  18. Kyoto and the carbon content of trade

    OpenAIRE

    Aichele, Rahel; Felbermayr, Gabriel

    2010-01-01

    A unilateral tax on CO2 emissions may drive up indirect carbon imports from non-committed countries, leading to carbon leakage. Using a gravity model of carbon trade, we analyze the effect of the Kyoto Protocol on the carbon content of bilateral trade. We construct a novel data set of CO2 emissions embodied in bilateral trade flows. Its panel structure allows dealing with endogenous selection of countries into the Protocol. We find strong statistical evidence for Kyoto commitments to affect c...

  19. Poll Tax in Agriculture

    Directory of Open Access Journals (Sweden)

    Marina Luminita Sarbovan

    2011-10-01

    Full Text Available Under the crisis constrains, the Romanian government tries to balance the budget, to stop the inflation and decrease unemployment, but its financial possibilities to do so prove to be much smaller than necessary. As far as agriculture is concerned, because of the strong connection of this branch to the European rural mechanism, the state intervention plays the key role in the protection and promoting the national production, in competition with other global producers. The taxation system still owes unexpected effects, influences the prices for the animal and vegetal production, the sales and the profits of this branch, in the context of included fluctuating profit particularities. Is poll tax a possibility or a necessity for agriculture?

  20. Emission trading schemes. Potential revenue effects, compliance costs and overall tax policy issues

    International Nuclear Information System (INIS)

    The case for the imposition of carbon (emission) taxes or tradable carbon permits in important tax jurisdictions is arguably strong, based upon the polluter pays principle first proposed by Pigou almost a century ago. This paper briefly reviews the arguments for and against these market-based instruments, and discusses their relative advantages and disadvantages in a practical context. In the case of Australia, the revenue effect of the proposed tradable carbon permits scheme is estimated to be A USD11.5 billion in 2010-11. For comparison, this is roughly equivalent to a quarter of the revenue from the Goods and Services Tax. The paper focuses on three neglected aspects of climate change taxation discussion to date: how much tax revenue is likely to be raised, and the administrative and compliance costs of an emissions trading scheme, with particular reference to Australia. In discussing these issues, the paper draws upon selected and relevant international experience, particularly the European Union emissions trading scheme. The challenges of an emissions trading scheme, including integration with the existing tax system, particularly in an Australian context, are also discussed. The paper concludes by emphasising the key challenges and issues facing this 'ultimate externality' debate, particularly from a taxation policy perspective. (author)

  1. Emission trading schemes: potential revenue effects, compliance costs and overall tax policy issues

    International Nuclear Information System (INIS)

    The case for the imposition of carbon (emission) taxes or tradable carbon permits in important tax jurisdictions is arguably strong, based upon the polluter pays principle first proposed by Pigou almost a century ago. This paper briefly reviews the arguments for and against these market-based instruments, and discusses their relative advantages and disadvantages in a practical context. In the case of Australia, the revenue effect of the proposed tradable carbon permits scheme is estimated to be A$11.5 billion in 2010-11. For comparison, this is roughly equivalent to a quarter of the revenue from the Goods and Services Tax. The paper focuses on three neglected aspects of climate change taxation discussion to date: how much tax revenue is likely to be raised, and the administrative and compliance costs of an emissions trading scheme, with particular reference to Australia. In discussing these issues, the paper draws upon selected and relevant international experience, particularly the European Union emissions trading scheme. The challenges of an emissions trading scheme, including integration with the existing tax system, particularly in an Australian context, are also discussed. The paper concludes by emphasising the key challenges and issues facing this 'ultimate externality' debate, particularly from a taxation policy perspective.

  2. Impacts of CO2 taxes in an Economy with Niche Markets and Learning-by-doing

    Energy Technology Data Exchange (ETDEWEB)

    Van der Zwaan, B.C.C. [ECN Policy Studies, Petten (Netherlands); Gerlagh, R.; Hofkes, M.W. [Institute for Environmental Studies IVM, Vrije Universiteit, Amsterdam (Netherlands); Klaassen, G. [International Institute for Applied Systems Analysis IIASA, Laxenburg (Austria)

    2003-09-01

    In this paper, we analyse the impact of carbon taxes on emission levels, when niche markets exist for new carbon-free technologies, and when these technologies experience 'learning-by-doing' effects. For this purpose, a general equilibrium model has been developed, DEMETER, which specifies two energy technologies: one based on fossil fuels and one on a composite of carbon-free energy technologies. Initially, the carbon-free technology has relatively high production costs, but niche markets ensure positive demand. Learning-by-doing decreases production costs, which increases the market share, which in turn accelerates learning-by-doing, and so forth. This mechanism allows a relatively modest carbon tax, of about 50 US$/tC, to almost stabilise carbon emissions at their 2000 levels throughout the entire 21st century. Sensitivity analysis shows that the required carbon tax for emission stabilisation crucially depends on the elasticity of substitution between the fossil fuel and carbon-free technology.

  3. Impacts of CO2-taxes in an Economy with Niche Markets and Learning-by-doing

    Energy Technology Data Exchange (ETDEWEB)

    Van der Zwaan, B.C.C. [ECN Policy Studies, Petten (Netherlands); Gerlagh, R.; Hofkes, M.W. [Institute for Environmental Studies IVM, Vrije Universiteit, Amsterdam (Netherlands); Klaassen, G. [International Institute for Applied Systems Analysis IIASA, Laxenburg (Austria)

    2004-07-01

    In this paper, we analyse the impact of carbon taxes on emission levels, when niche markets exist for new carbon-free technologies, and when these technologies experience 'learning-by-doing' effects. For this purpose, a general equilibrium model has been developed, DEMETER, that specifies two energy technologies: one based on fossil fuels and one on a composite of carbon-free technologies. Initially, the carbon-free technology has relatively high production costs, but niche markets ensure positive demand. Learning-by-doing decreases production costs, which increases the market share, which in turn accelerates learning-by-doing, and so forth. This mechanism allows a relatively modest carbon tax, of about 50 US$/tC, to almost stabilise carbon emissions at their 2000 levels throughout the entire 21st century. Sensitivity analysis shows that the required carbon tax for emission stabilisation crucially depends on the elasticity of substitution between the fossil-fuel and carbon-free technology.

  4. The Propensity to Tax Competition: The Case of Implementation Local Tax Policy by Polish Local Governments

    Directory of Open Access Journals (Sweden)

    Artur Walasik

    2015-03-01

    Full Text Available The study is dedicated to identify the main factors determining the propensity of local authorities to compete for the access to the limited as well as mobile sources of local tax revenue. The success of such an activity should be discussed in relation to the stabilization of local budget revenues; hence it seems that the barriers of leaving tax jurisdiction could be better index to evaluate of the efficiency of local tax policy. The theoretical approach is based on the assumption that, if central government provides limitations of the right to improve local tax policy means (the scope of local tax jurisdiction, the local governments should focus on both the efficient acquiring the sources of tax revenues, and the stabilization of tax revenues in the future, in particular by the implementation of the barriers of leaving tax jurisdiction. The paper suggests studying a propensity to tax competition. The article formulates desideratum of the efficiency of spending on acquiring the sources of tax revenue, in particular, the need to identify the barriers to leave tax jurisdiction is suggested. The first and foremost way to build the barrier to leave tax jurisdiction could be reducing tax liabilities by local tax authorities, in particular by introducing local tax reliefs and local tax exemptions, as well as lowering local tax rates. Hence, the model of local authorities’ competition for local tax resources could be proposed. The empirical studies are dedicated to identify the actual propensity of Polish local government to execute the legal ability to impose tax policy instruments. The inquiry is based on comparing the fiscal consequences of implementing local tax policy within two groups of local authorities: small towns and countries (gminas and medium-size towns and big cities (cities with powiat status. The period under investigation contains 14 fiscal years, started 2000 and finished in 2013. The method is based on the analysis of the

  5. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  6. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    Science.gov (United States)

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  7. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  8. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

    ... required by country X law to withhold the gross income tax from payments they make to nonresidents, and to....903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income...

  9. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Science.gov (United States)

    2010-04-01

    ... connection with his trade or business) is deductible by the consumer as tax. The fact that, under the law... example, where the law imposing the State or local tax for which the taxpayer seeks a deduction contains a...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations §...

  10. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Science.gov (United States)

    2010-04-01

    ... return in good faith and such return indicates no tax liability with respect to such tax on the part of... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 53.6651-1 Section 53.6651-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  11. Down With Income Taxes China increases its income tax exemption threshold to reduce tax burdens on low-wage earners

    Institute of Scientific and Technical Information of China (English)

    WANG JUN

    2011-01-01

    As a company clerk,32-year-old Ren Jun doesn't make a lot of money.Of his meager paycheck,he needs to pay about 250 yuan ($39) in taxes each month.From September.Ren will catch a break-his taxes will bc significantly reduced to about 30 yuan (54.69).As of September 1,amendments to China's individual income tax law,highlighted by an increased monthly tax exemption threshold,vill be implemented.

  12. Carbon-energy taxation: lessons from Europe

    OpenAIRE

    2009-01-01

    This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic performance and competitiveness? By how much were emissions of CO2 reduced? Could energy-intensive industries cut further down on their fuel demand or did they loose market shares? To what extent was ther...

  13. International trends in company tax rates — implications for Australia’s company income tax

    OpenAIRE

    James Kelly; Robert Graziani

    2004-01-01

    Worldwide statutory company tax rates have been declining. The choice of Australia’s statutory company tax rate is a balancing act, as Australia’s company income tax system has two basic roles. The first, to tax the income of Australian residents, is not affected directly by the international trend. The second, to tax the Australian source income of foreign investors, may be affected by that trend. Reducing Australia’s company tax rate (to reduce tax on foreign investors) could, but may not, ...

  14. The consequences of different strategies for measuring tax evasion behavior

    Directory of Open Access Journals (Sweden)

    Ghavam Ahmadi

    2014-11-01

    Full Text Available This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as independent variables on tax evasion behavior. Using regression technique, the study has determined positive and meaningful relationships between tax evasion and independent variables.

  15. NM Property Tax Districts December 2013

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  16. NM Property Tax Rates - September 2011

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  17. Tax Evasion and Swiss Bank Deposits

    DEFF Research Database (Denmark)

    Johannesen, Niels

    Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions...... with banking secrecy. In this paper, we estimate the impact of the source tax on Swiss bank deposits held by EU residents while using that non-EU residents were not subject to the tax to apply a natural experiment methodology. We find that the 15% source tax caused Swiss bank deposits of EU residents to drop...... by more than 40% with most of the response occurring in two quarters immediately before and after the source tax was introduced. The estimates imply an elasticity of Swiss deposits with respect to the net-of-source-tax-rate in the range 2.5-3....

  18. 17 CFR 256.236 - Taxes accrued.

    Science.gov (United States)

    2010-04-01

    ... be kept so as to show for each class of taxes the amount accrued, the basis for the accrual, the... credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  19. THE TAX SYSTEM AND TAXPAYERS BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Mihaela Brindusa Tudose

    2014-12-01

    Full Text Available The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of the interaction between taxpayers and authorities. Research on the behaviour of subjects of the tax system is justified given the tension existing between taxpayers, on the one hand, and the tax system, on the other. The tax systems of the world have been classified into two models: antagonistic and synergistic. As long as in Romania the tax elements have been and continue to be an overwhelming burden on taxpayers, their behaviour has evolved and adjusted to a negative outlook. This type of behaviour, associated with the behaviour of tax authorities built on lack of trust and virulent anti-tax avoidance strategies, has generated a tense and antagonistic tax environment.

  20. Examining corporate governance and corporate tax management

    Directory of Open Access Journals (Sweden)

    Martin Surya Mulyadi

    2014-07-01

    Full Text Available Taxation play an essential role both in a country and in a corporation. For a country it is one of the primary income source, while for the corporation taxes will reduce corporate net income. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. While there are many corporate governance proxies could be used in corporate governance research, in this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research. By using several other control variables, we run the regression and conduct the statistical analysis to examine the correlation between corporate governance and corporate tax management. Our result show that corporate governance have a significant correlation to corporate tax management.

  1. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

    Full Text Available The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008 model. The database iscomposed by microdata from the Household Budgeting Survey (POF 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax is the tax that contributes most to the regressivity.

  2. NM Property Tax Districts November 2010

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  3. Carbon pricing in the EU

    NARCIS (Netherlands)

    Brink, Corjan; Vollebergh, Herman R.J.; Werf, van der Edwin

    2016-01-01

    This paper studies various options to support allowance prices in the EU Emissions Trading System (ETS), such as adjusting the cap, an auction reserve price, and fixed and variable carbon taxes in addition to the EU ETS. We use a dynamic computable general equilibrium model that explicitly allows

  4. Putting a Price On Carbon

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    The Australian Government unveils its new climate change plan amid controversy The Australian Government made public its long awaited new climate change plan on July 10. Based on the plan,the government will collect a carbon tax from Australia’s major

  5. The possibility of the introduction of an European energy/CO2-tax

    International Nuclear Information System (INIS)

    The underlying reasons for the failure of an agreement on the European Commissions' proposal for carbon/energy taxes are given. The main cause for this failure is the fact that disadvantages of the greenhouse effect are not yet experienced. Persuasive arguments for taking strong measures like a carbon/energy tax are lacking since no consensus exists on the magnitude of possible consequences of an increased greenhouse effect. It is argued that the greenhouse effect is a global problem and Europe is responsible for only 13 percent of the global CO2- emissions. Increased research efforts are necessary to take away present uncertainties on the magnitude of possible consequences of the greenhouse effect. An agreement on the global CO2-level is required and in case of economic self protection, border tax adjustments, agreed by the World Trade Organisation, will be needed. (A.S.)

  6. THE INFRACTIONS OF TAX EVASION

    Directory of Open Access Journals (Sweden)

    Mihai Adrian HOTCA

    2009-11-01

    Full Text Available This paper has been prepared within the research project „Standardization of Judicial Practice and Harmonization With the ECHR Jurisprudence, a Mandatory Condition to Enforce Justice. Legislative Proposal to Grant Aconsistent Judicial Practice” (ID-1094 financed by the Romanian Minister of Education, Research, Youth and Sports.In order to avoid the problems regarding the carrying out of the duties that come to the public institutions and authorities, the state regulates a tax system, the finality of which consists in assuring the revenues necessary for the optimal functioning of the state institutions and authorities, as well as of their obligations. The prevention and fight of the tax evasion represents a constant concern of the legislator. One of the latest laws in this matter is Law no. 241/2005. This law was adopted in order to prevent and fight the taxpayers’ eluding the carrying out of the tax obligations. Law no. 241/2005 has two purposes: the first one consists in setting the measures meant to prevent the infractions of tax evasions and other infractions related to that and the second one is to fight the infractions of tax evasion and other infractions related to the above- mentioned infractions. Through the deeds forbidden by the norms of this law, it damages the social values regarding the taxation and the social relations generated by this one. Through Law no. 241/2005, the Romanian legislator incriminated more deeds of tax evasion. Also in the case of committing these infractions, the legislator regulated certain causes of unpunishment and reduction of the punishments. The current study deals with the analysis of the infractions of tax evasion and of the causes of unpunishment and reduction of the punishments.

  7. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made...

  8. Australia’s marginal tax rates, tax offsets and the Medicare levy

    OpenAIRE

    Keldon Pattugalan; David Ellis

    2010-01-01

    Australia has a progressive personal income tax schedule with a seemingly simple five rate structure (including a zero rate). Overlaying the statutory tax schedule are more than 40 offsets designed to reduce tax liability for certain taxpayers. These offsets add complexity to the tax system and result in a person’s tax liability being determined by several factors, not just their level of income as implied by the statutory schedule. In this article, we discuss the adverse impacts of high leve...

  9. How do employment tax credits work? An analysis of the German inheritance tax

    OpenAIRE

    Franke, Benedikt; Simons, Dirk; Voeller, Dennis

    2014-01-01

    Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an eminent opportunity to analyze the effects caused by such a preferential treatment. The tax liability depends on a company’s future employment expenses. Hence, we use micro-level data of ...

  10. Does higher tax morale imply higher optimal labor income tax rate?

    OpenAIRE

    Simonovits, András

    2012-01-01

    We analyze the impact of tax morale on the optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax morale. Limiting the utilitarianism to the poorer parts of the population (defined by the inclusion share), the optimal tax rate is an increasing function of the tax morale and a decreasing function of the ...

  11. Alleged Tax Competition: The Mysterious Death of InheritanceTaxes in Switzerland

    OpenAIRE

    Marius Brülhart; Raphaël Parchet

    2010-01-01

    Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the overwhelmingly dominant argument in the policy debates leading to a succession of reforms of bequest taxation by Swiss cantons. Yet, we find only very weak statistical evidence of a rela...

  12. In praise of tax havens: international tax planning and foreign direct investment

    OpenAIRE

    Hong, Qing; Smart, Michael

    2007-01-01

    The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are therefore ambiguous. Evaluating these factors in a simple general equilibrium model, we find that citizens of high-tax countries be...

  13. DO TAX SENSITIVE INVESTORS LIQUIDATE APPRECIATED SHARES AFTER A CAPITAL GAINS TAX RATE REDUCTION?

    OpenAIRE

    Chyz, James A.; Li, Oliver Zhen

    2012-01-01

    Using data on institutional investors’ portfolio composition before and after the capital gains tax rate cut in the Taxpayer Relief Act of 1997, we find evidence that, relative to less tax sensitive institutional investors, tax sensitive institutional investors are more willing to sell appreciated equity in response to the rate cut. Further, the reduction in value invested in appreciated equity appears to be lasting, consistent with the tax rate cut lowering tax sensitive investors’ impedimen...

  14. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

    This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable.......This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable....

  15. Effectiveness of the Czech Tax System

    OpenAIRE

    Leoš Vitek; Jan Pavel; Jana Krbova

    2004-01-01

    The first part of the paper discusses methodologies of measurement for the administrative and compliance costs of taxation. The next section analyzes the overall administrative costs of the Czech tax system. The results show that the overall administrative costs of the Czech tax system are approximately 1.5 % of the total tax revenue. The third part of the paper shows the measurement of the compliance cost in the Czech Republic. Our results show that the most effective Czech taxes for busines...

  16. Tax Competition - Economic and Financial Policy Instruments

    OpenAIRE

    Daniela-Iuliana Radu

    2013-01-01

    Tax competition, both at European and international level, is a current research topic given the current context of accelerating globalization. Subject to competition and tax competition, is increasingly important in the European Union, characterized by a high degree of economic integration, the single currency and free movement of goods, services, people and capital. In this study we aim to achieve a separation of the concept of tax competition, tax competition and to outline its potential e...

  17. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

    Full Text Available The study aims to analyze the dynamics of tax revenues in Romania in the period 2008 - 2013, following the installation of austerity caused by the global economic crisis. There are highlighted the earned revenues at the general consolidated budget by revenue category, according to the annual budget execution. The article deals mainly with the evolution of profit tax, income and salaries tax, value added tax and excise. .

  18. Inflation Aversion and the Optimal Inflation Tax

    OpenAIRE

    Gaowang Wang; Heng-fu Zou

    2011-01-01

    The optimal inflation tax is reexamined in the framework of dynamic second best economy populated by individuals with inflation aversion. A simple formula for the optimal inflation rate is derived. Different from the literature, it is shown that if the marginal excess burden of other distorting taxes approaches zero, Friedman's rule for optimum quantity of money is not optimal, and the optimal inflation tax is negative; if the marginal excess burden of other taxes is nonzero, the optimal infl...

  19. Institutional Tax Clienteles and Payout Policy

    OpenAIRE

    Desai, Mihir A.; Li Jin

    2007-01-01

    This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relationship between firm payout policy and tax incentives. Analysis of a panel of firms matched with the tax characteristics of the clients of their institutional shareholders indicates that "dividend-averse" institutions are significantly less likely to hold shares in firms with larger dividend payouts. This relationship between the tax preferences of institutional shareholders and firm payout ...

  20. The UK tax system and the environment

    OpenAIRE

    Leicester, Andrew

    2006-01-01

    This report takes a broad overview of the UK environmental tax system as it exists in 2006. It aims to bring together evidence and data from a range of sources to provide a central source of information about the existing environmental tax system, alongside discussion of the key principles of the debate around using taxes and other economic instruments for environmental goals. The report assesses broad trends over time - both in environmental tax revenues and in greenhouse gas emissions, the ...

  1. Tax Policy and Labor Market Performance

    NARCIS (Netherlands)

    Bovenberg, A.L.

    2003-01-01

    In exploring the impact of tax policy on labor-market performance, the paper first investigates how tax reform impacts labor supply and equilibrium unemployment in representative agent models.The impact of tax policy on labor market performance depends importantly on various other labor-market insti

  2. Income Tax Policy and Charitable Giving

    Science.gov (United States)

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  3. 77 FR 72611 - Net Investment Income Tax

    Science.gov (United States)

    2012-12-05

    ... Income Tax; Proposed Rule #0;#0;Federal Register / Vol. 77 , No. 234 / Wednesday, December 5, 2012... Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking... the amount of tax has been reported and calculated correctly. The likely respondents are owners...

  4. 16 CFR 460.22 - Tax claims.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  5. 48 CFR 2132.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  6. 48 CFR 1632.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  7. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  8. Business Groups, Taxes and Accruals Management

    NARCIS (Netherlands)

    Beuselinck, C.A.C.; Deloof, M.

    2006-01-01

    This paper provides evidence that Belgian firms belonging to a business group have a lower effective tax rate (ETR) and face a less positive association between pre-tax income and ETRs than independent firms.These findings suggest that individual group members apply efficient tax planning techniques

  9. 17 CFR 256.409 - Income taxes.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  10. Taxes; Business Education: 6463.02.

    Science.gov (United States)

    Luksa, Cecelia

    This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

  11. Tax policy and labor market performance

    NARCIS (Netherlands)

    A.L. Bovenberg (Lans)

    2003-01-01

    textabstractIn exploring the impact of tax policy on labor-market performance, the paper first investigates how tax reform impacts labor supply and equilibrium unemployment in representative agent models. The impact of tax policy on labor market performance depends importantly on various other labor

  12. Tax reform Ukraine: implementation mechanisms and consequences

    Directory of Open Access Journals (Sweden)

    J.Lebedzevіch

    2015-06-01

    Full Text Available In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community. Determined the first stage of reforming tax systems Ukraine, which is associated with the adoption of the Law of Ukraine «On Amendments to the Tax Code of Ukraine and laws of Ukraine». The main provisions of this legal act, revealing the essence of the mechanism for implementing tax reform. Analyzed the mechanism of implementation of tax reform by analyzing the major innovations of the Tax Code of Ukraine and their comparison with the tax «standards» that operated the implementation of tax reform 2015. Thesis there is determined a number of tax loopholes and nedoopratsyuvan conducted tax reform and their implications for payers of taxes and duties, and the need for further research and improvement. The experience of European countries towards the introduction of electronic filing and processing of tax returns.

  13. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

    ... of, and addition to, Rate Base. (1) The rate base of an interstate pipeline using tax normalization... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income...

  14. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

    Bovenberg, A.L.; de Mooij, R.A.

    1994-01-01

    This paper explores the effects of an environmental tax reform on pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output towards pollution may raise economic growth through two channels. The first c

  15. Taxing Issues with Privatization : A Checklist

    OpenAIRE

    Mintz, Jack M.; Chen, Duanjie; Zorotheos, Evangelia

    2000-01-01

    Privatization has been a popular strategy for improving efficiency in both market and transition economies. The literature on privatization includes broad discussions of pricing techniques but overlooks tax issues. In reality, a state-owned company loses its privilege of paying no taxes once it is privatized. This change in tax status would certainly complicate the financial transaction of...

  16. Taxes, Earnings Payout, and Payout Channel Choice

    NARCIS (Netherlands)

    Geiler, P.H.M.; Renneboog, L.D.R.

    2014-01-01

    We study the tax regulations in relation to dividends and capital gains over the last two decades for the UK in order to determine whether changes in tax regimes affect corporate payout policy (dividends, share repurchases, or a combination). While we can identify investors’ tax-driven preferences f

  17. Taxes, earnings payout, and payout channel choice

    NARCIS (Netherlands)

    Renneboog, Luc; Geiler, Philipp

    2015-01-01

    We study the tax regulations in relation to dividends and capital gains over the last two decades for the UK in order to determine whether changes in tax regimes affect corporate payout policy (dividends, share repurchases, or a combination). While we can identify investors’ tax-driven preferences f

  18. Tax strategy : How to deal with uncertainty?

    NARCIS (Netherlands)

    Hafkenscheid, R.P.F.M.; Janssen, C.M.L.

    2009-01-01

    The article discusses tax strategy under conditions of uncertainty. It explains the three levels of uncertainty that affect corporate and tax strategies, namely, clear trends, alternate trends and residual uncertainty. The author suggests tax strategies that a company may adopt when dealing with the

  19. CORRUPTION AND TAX EVASION IN ROMANIA

    Directory of Open Access Journals (Sweden)

    MARIANA TRANDAFIR

    2011-04-01

    Full Text Available Tax evasion has become a ubiquitous phenomenon in economic and social. Extent it has taken a tax evasion is worrying because the lack of control measures may close in the future stability of national economy. To combat tax evasion is not necessary to impose some severe penalties, but should be made an effective fiscal control, a viable legal system.

  20. Prospects of Single Tax Payers

    Directory of Open Access Journals (Sweden)

    Tofan Ivan M.

    2014-03-01

    Full Text Available The article speaks about problem aspects of taxation, which were set by the state for the single tax administering due to permanent and system changes in the tax legislation. It shows the necessity of search for alternative methods of administering in the process of taxation of single tax payers by fiscal services. The goal of the article is the study of prospects of further taxation of entrepreneurs – single tax payers on the basis of analysis of conditions and principles created by the state for the business. The article used methods of system analysis, comparison, forecasting and modelling. It analyses the process of evolution of the simplified taxation system, accounting and reporting from the moment of its adoption until today. The article presents the structure of the quantitative composition of single tax payers depending on the selected groups. It marks out and characterises administrative and fiscal factors that do not facilitate further development of entrepreneurship in Ukraine. In the result of the conducted studies the article outlines problem aspects of organisation of taxation of the small business and offers specific and real ways of their overcoming or partial solution.